The Following Information Is Available from the Ryan Company Assuming That Ryan Uses a Three-Way Analysis of Overhead Variances,what

Multiple Choice

The following information is available from the Ryan Company:
$\begin{array}{ll}\text { Actual } \mathrm{OH} & \$ 15,00 \\\text { Fixed } \mathrm{OH} \text { expenses, actual } & \$ 7,200 \\\text { Fixed } \mathrm{OH} \text { expenses, budgeted } & \$ 7,000 \\\text { Actual hours } & 3,500 \\\text { Standard hours } & 3,800 \\\text { Variable OH rate per DLH } & \$ 2.50\end{array}$

Assuming that Ryan uses a three-way analysis of overhead variances,what is the overhead spending variance?

A) $ 750 F
B) $ 750 U
C) $ 950 F
D) $1,500 U