Use the Following Information to Answer the Following Questions

Multiple Choice

Use the following information to answer the following Questions
Bannister Motors Corporation reported the following variances for the period just ended:
Variable-overhead spending variance: $50,000U
Variable-overhead efficiency variance: $28,000U
Fixed-overhead budget variance: $70,000U
Fixed-overhead volume variance: $30,000U

-If Bannister desires to analyze variances that arose primarily from managers' expenditures in excess of anticipated amounts, the company should focus on variances that total:

A) $50,000U.
B) $70,000U.
C) $120,000U.
D) $178,000U.
E) None of the answers is correct.