Given the following variances: Variable overhead spending variance: $65,000U Variable overhead efficiency variance: $43,000U Fixed overhead budget variance: $85,000U Fixed overhead volume variance: $45,000U if management wants to analyze variances caused primarily by spending in excess of standards, they should focus on variances that total: Multiple Choice O $65,000u. O $85,000U. O $150,000U. O $238,000U. O None of the answers is correct