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Variances Spending Efficiency Volume Variable manufacturing overhead $7,800 F $30,000 U (B) Fixed manufacturing overhead $27,900 U (A) $90,000 U The total productionvolume variance should

Variances

Spending

Efficiency

Volume

Variable manufacturing overhead

$7,800

F

$30,000

U

(B)

Fixed manufacturing overhead

$27,900

U

(A)

$90,000

U

The total productionvolume variance should be ________.

A. $117,900 F

B. $117,900 U

C. $90,000 U

D. $90,000 F

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