Given the following variances: Variable overhead spending variance: $60,000U Variable overhead efficiency variance: $38,000U Fixed overhead budget variance: $80,000U Fixed overhead volume variance: $40,000U if management wants to analyze variances caused primarily by spending in excess of standards, they should focus on variances that total: $60,000u. $80,000u. 10 0 0 0 0 $140,000u. $218,000u. None of the answers is correct