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