The annual fiscal report from the Washington State Highways Commission revealed that the Highway Maintenance Department (HMD), at the end of 1997, had a large surplus in its highway materials fund, yet exactly a year later, the same fund had a deficit of almost $500,000. This discrepancy was investigated by a team of accountants commissioned by the state government, but their report after an exhaustive examination of HMD finances made it clear that from the beginning of 1997 to the end of 1998, not only had expenses remained generally unchanged, but also in some months there had been significant
declines.Which of the following, if true, will justify the apparent discrepancy mentioned in the argument? (A) The Highway Maintenance Department received more funding in 1997 than it received in 1998.(B) The expenses incurred by the HMD in the period 1997 to 1998 were less than anticipated. (C) In some months, the HMD incurred unusually large expenses in conducting repairs due to wear-tear from weather. (D) The auditors commissioned by the state government used statistical methods such as standard deviation and arithmetic mean in compiling their report. (E) The HMD failed to utilize its resources to the maximum and fell short of expectations.