Bannister Motors Corporation reported the following variances for the period just ended: Variable-overhead spending variance: $55,000U Variable-overhead efficiency variance: $33,000U Fixed-overhead budget variance: $75,000U Fixed-overhead volume variance: $35,000U 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

• $55,000U.

• $75,000U.

• $130,000U.

• $198,000U.

• None of the answers is correct.