Variances

Spending

Efficiency Volume

Variable manufacturing overhead

$7.200 F

$38,000 U

(B)

Fixed manufacturing overhead

$27.800 U

(A)

$81,000 U

In a combined 3-variance analysis, the total spending variance would be

Select one:

Oa. $20,600 F

Ob. $45,200 F

O c. $20,600 U

O d. $30,800 U