Westhaven Company has a warehousing unit which operates as a cost center. They prepare monthly performance reports | The report for February is shown here: Cost Center Performance Report Flexible Budget Flexible U/F Actual Budget Variance U/F % variance Salary & benefits $119,000 $120,000 $1,000 F 0.8% F Rent expense 94,500 90,000 4,500 U 5.0% U Depreciation expense 23,200 24,000 800 F 3.3% F Supply expense 11,890 12,000 110 F 0.9% F Other expense 8,120 8,000 120 U 1.5% U $256,710 $254,000 $2,710 U 1.1% U Westhaven uses the management by exception approach. On which of the following variances would the company focus first for investigation and explanation? O A. Other expense . O B. Depreciation expense O C. Rent expense D. Supply expense