Planning and Operational variances question

Ques - Which of the following statement(s) is/are true regarding planning and operational  variances?  (1) Planning and operational variances are calculated when it is necessary to assess a  manager on results that are within his/her control.  (2) Revised standards are required because variances may arise partly due to an  unrealistic budget, and not solely due to operational factors.  A 1 only  B 2 only  C Neither 1 nor 2  D Both 1 and 2  As per answer it is D? My understanding is that we assess the managers performance only by operational variance as planning variance is uncontrollable for them ? right so shouldnt it just be B ?