Rowe Corporation Reported the Following Variances for the Period Just

Multiple Choice

Rowe 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 Rowe prepared an overhead cost performance report, which of these overhead variances is likely to be excluded from the report?

A) Variable-overhead spending variance.
B) Variable-overhead efficiency variance.
C) Fixed-overhead budget variance.
D) Fixed-overhead volume variance.
E) None of the variances would be excluded.