In March CV $20,000, and in April CV $30,000. In order to determine whether or not the situation…

In March CV  $20,000, and in April CV  $30,000. In order to determine whether or not the situation has really deteriorated because of a larger unfavorable cost variance, we would need to calculate:

A. CV in percent .

B. SV in dollars

C. SV in percent

D. All of the above