Rowe Corporation Reported the Following Variances for the Period Just

Rowe Corporation reported the following variances for the period just ended: Variable-overhead spending variance: $50,000U
Variable-overhead efficiency variance: $28,000U
Fixed-overhead budget variance: $70,000U
Fixed-overhead volume variance: $30,000U
If Rowe desires to analyze variances that arose primarily from managers' expenditures in excess of anticipated amounts, the company should focus on variances that total:

A) $50,000U.
B) $70,000U.
C) $98,000U.
D) $120,000U.
E) $178,000U.