(solution) C&R Company reported the following variances for the period just

(solution) C&R Company reported the following variances for the period just

C&R Company reported the following variances for the period just ended:

Variable-overhead spending variance: $40,000U

Variable-overhead efficiency variance: $30,000U

Fixed-overhead budget variance: $80,000U

Fixed-overhead volume variance: $35,000U

If C&R desires to analyze variances that are primarily from managers’ expenditures in excess of anticipated amounts, the company should focus on variances that total: