Mannock Company budgeted $400,000 for employee training, but actually spent only $300,000. Which. of the following statements is the best course of action for management to take in this instance? A. Becaute this $100,000 variance is favourable, management does not need to investigate further. B. Maragement should hold a meeting with the budget department and the training department to ensure that next year's budget is more realistic. C. Management will investigate this $100,000 favourable variance to ensure that the cost savings do not reflect a reduction in programming. D. Management will investigate this $100,000 favourable variance to try to identify and correct the problem with the budgeting system. E. Management should not investiqate everv variance, esseciallv the favourable ones