Universal Forklifts,Inc A)$7,500 U and $10,000 F
B)$10,000 U and $7,500 U

Universal Forklifts,Inc.produces a specialized machine part used in forklifts.For last year's operations,the following data were gathered: Universal Forklifts employs a standard costing system.During the year,a variable overhead rate of $4.50 per hour was used.The labour standard requires a half hour per unit produced.What are the variable overhead spending and efficiency variances,respectively?
$\begin{array}{ll}\text { Units produced: } & 60,000 \\\text { Direct labour: } & 30,000 \text { hours } @ \$ 9.00 \text { per hour } \\\text { Actual variable overhead: } & \$ 150,000\end{array}$

A) $7,500 U and $10,000 F
B) $10,000 U and $7,500 U
C) $15,000 U and $15,000 U
D) $15,000 F and $15,000 F