College
he management of Earth Barber Lawnmowers has calculated the following variances:Direct materials cost variance$9,000 UDirect materials efficiency variance40,000 FDirect labor cost variance18,000 FDirect labor efficiency variance14,000 UVariable overhead cost variance3,000 FVariable overhead efficiency variance5,500 FFixed overhead cost variance3,500 FFixed overhead volume variance2,500 FWhen determining the total product cost flexible budget variance, what is the total fixed overhead variance of the company?O A. $9,000 FO B. $8,500 FO c. $5,500 FO D. $3,500 F