-In the Above Table,the Amounts for (A)and (B),respectively,are ________

Multiple Choice

$$\begin{array}{l}\begin{array} { l c c c } &&\text { Prod uction- }\\\text { Variances } & \text { Spending } & \text { Efficiency } & \text { Volume } \\\text { Variable manufacturing overhead } & \$ 7,500 \mathrm {~F} & \$ 30,000 \mathrm { U } & ( \mathrm { B } ) \\\text { Fixed manufacturing overhead } & \$ 28,000 \mathrm { U } & ( \mathrm { A } ) & \$ 80,000 \mathrm { U }\end{array}\end{array}$$
-In the above table,the amounts for (A) and (B) ,respectively,are ________.

A) $22,500 U; $110,000 U
B) $22,500 U; Zero
C) Zero; $110,000 U
D) Zero; Zero