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Variance Spending Efficiency Variable manufacturing overhead $7,300 F $35,000 U Fixed manufacturing overhead $28,300 U (A) Volume (B) $90,000 U The total production-volume variance should be O A. $118,300 F O B. $118,300 U O c. $90,000 U OD. $90,000 F Variance Spending Efficiency Variable manufacturing overhead $7,400 F $40,000 U Fixed manufacturing overhead $27,600 u (A) The total overhead variance should be Volume (B) $82,000 U O A. $157,000 F O B. $142,200 U C. $157,000 U D. $142,200 F