Bannister Motors Corporation reported the following variances for the period just ended: Variable-overhead spending variance: $55,000U
Variable-overhead efficiency variance: $33,000U
Fixed-overhead budget variance: $75,000U
Fixed-overhead volume variance: $35,000U
If Bannister desires to analyze variances that arose primarily from managers' expenditures in excess of anticipated amounts, the company should focus on variances that total:.
a. $55,000U.
b. $75,000U.
c. $130,000U.
d. $198,000U.
e. none of the answers is correct.

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answer; /// the use of a bank credit card to make purchase;

answercombination of ability and experience of the partners;