-The Total Production-Volume Variance Should Be ________

Multiple Choice

$$\begin{array}{l}\begin{array} { l c c c } &&\text { Prod uction- }\\\text { Variances } & \text { Spending } & \text { Efficiency } & \text { Volume } \\\text { Variable manufacturing overhead } & \$ 7,500 \mathrm {~F} & \$ 30,000 \mathrm { U } & ( \mathrm { B } ) \\\text { Fixed manufacturing overhead } & \$ 28,000 \mathrm { U } & ( \mathrm { A } ) & \$ 80,000 \mathrm { U }\end{array}\end{array}$$
-The total production-volume variance should be ________.

A) $80,000 F
B) $80,000 U
C) $108,000 F
D) $108,000 U