Bannister Motors Corporation reported the following variances for the period just ended:

Variable-overhead spending variance: $59,000U

Variable-overhead efficiency variance: $37,000U

Fixed-overhead budget variance: $79,000U

Fixed-overhead volume variance: $39,000U

If Bannister desires to analyze variances that arose primarily from managers' expenditures in excess of anticipated amounts, the company should focus on variances that total:

Multiple Choice

• $59,000U.
• $79,000U.
• $138,000U.
• $214,000U.
• None of the answers is correct.