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Answer (B) is correct . For materials, because the dollar variance is $11,000 and 10% of budget is $10,000, the dollar variance is the applicable test. Because $11,000 > $1,000, the materials variance meets the test and should be investigated. For direct labor, since the dollar variance is $4,000 and 10% of budget is $5,000, the percentage variance is the applicable test. Because $4,000 < $5,000, the labor variance fails the test and should not be investigated.

Answer (A) is incorrect because The materials variance meets one of the criteria.
Answer (C) is incorrect because Only the materials variance passes the test for investigation.
Answer (D) is incorrect because Only the materials variance passes the test for investigation.