How does the system calculate variances in Product Cost by Period?

You use a production order with Product Cost by Period and you entered a results analysis key and variance key.

How does the system calculate variances in Product Cost by Period?
A . Variances = Target costs – Delivery value
B . Variances = Target costs – Delivery value – WIP
C . Variances = Actual costs – Delivery value – WIP
D . Variances = Actual costs – Delivery value

Answer: C