Rowe Corporation reported the following variances for the period just ended: Variable-overhead spending variance: $ 66,000U Variable-overhead efficiency variance: $ 44,00OU Fixed-overhead budget variance: $ 86,000U Fixed-overhead volume variance: $ 46,000U If Rowe 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 $66.000u. $86,000U $152,000U. $242,000U