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Variances Spending Efficiency Volume Variable manufacturing overhead $8,000 F $32,000 U (B) Fixed manufacturing overhead $28,500 U (A) $80,000 U The total overhead variance should

Variances

Spending

Efficiency

Volume

Variable manufacturing overhead

$8,000 F

$32,000 U

(B)

Fixed manufacturing overhead

$28,500 U

(A)

$80,000 U

The total overhead variance should be ________.

A. $132,500 F

B. $148,500 U

C. $132,500 U

D. 148,500 F

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