Wendy Wall (WW)makes Wall Units

Wendy Wall (WW) makes wall units.For the year,the following details have been budgeted.Output,10,000 units;factory overhead $1,250,000,of which 60% is variable.Each wall unit should take 2.5 hours of direct labor to produce.WW produced 9,500 units with 24,000 DLH used and $1,175,000 actual overhead was incurred.Overhead is allocated based on direct labor hours (DLH) . What is true of Wendy's overhead variances?

A) Overhead spending variance is $45,000 fav
B) Overhead efficiency variance is $7,500 fav
C) Overhead volume variance is $25,000 fav
D) Overhead spending variance is $37,500 fav
E) None of the choices are correct