Troy Company budgeted $12 million for customer service costs, but actually spent only$10 miliion. Which of the following statements is the best course of action for management to take is this instance?

A. Management will investigat this $2 million favorable variance to ensure that the cost savings do not reflect skimping on customer service.

B. Because this $2 million variance is favorable, management does not need to investigate further.

C. Management will investigate this $2 million unfavorable variance to try to identify and correct the problem.

D. Management should not investigat every major variance, especially an unfavorable variance.