Florida Company (FC) and Minnesota Company (MC) are both service companies. Their historical return for the past three years are: FC: -5%,15%, 20%; MC: 8%, 8%, 20%. Calculate the variances of return for FC and MC.
A) FC: 100 MC: 256
B) FC: 350 MC: 96
C) FC: 175 MC: 48
D) None of the above