The Management of Pamela's Pet Supplies Has Calculated the Following

Multiple Choice

The management of Pamela's Pet Supplies has calculated the following variances: $$\begin{array} { | l | r | } \hline \text { Direct materials cost variance } & \$ 8000 \mathrm { U } \\\hline \text { Direct materials efficiency variance } & 40,000 \mathrm {~F} \\\hline \text { Direct labor cost variance } & 16,500 \mathrm {~F} \\\hline \text { Direct labor efficiency variance } & 12,500 \mathrm { U } \\\hline \text { Total variable overhead variance } & 8000 \mathrm {~F} \\\hline \text { Fixed overhead cost variance } & 3500 \mathrm {~F} \\\hline\end{array}$$ When determining the total product cost flexible budget variance, what is the fixed overhead variance of the company?

A) $3500 F
B) $12,500 U
C) $8000 U
D) $11,500 F