Abrams Inc provides the following results of March's operations

Direct Materials price variance..... $400F

Direct Materials quantity variance.....$2,000U

Direct labor rate variance.....$100U

Direct labor efficiency variance.....$1,200F

Variable Overhead spending variance......$400U

Variable Overhead efficiency variance......$800F

Fixed overhead spending variance.....$100U

Fixed overhead volume variance.....$600F

A) Determine the total overhead cost variance for March

B) Applying the management by exception approach, which of the following variances shown are of greatest concern (you may choose more than one). Why?