-In a Combined 3-Variance Analysis,the Total Spending Variance Would Be

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 a combined 3-variance analysis,the total spending variance would be ________.

A) $20,500 F
B) $22,500 U
C) $20,500 U
D) $37,500 F