VariancesSpendingEfficiencyVolume Variable manufacturing overhead $ 7,500 F $30,000 U (B) Fixed manufacturing overhead $28,000 U (A) $80,000 U In the above table, the amounts for (A) and (B), respectively, are ________.

$22,500 U; $110,000 U

Zero; $110,000 U

Zero; Zero

$22,500 U; Zero