The Management of Earth Barber Lawnmowers Has Calculated the Following

Multiple Choice

The management of Earth Barber Lawnmowers has calculated the following variances: $$\begin{array} { | l | r | } \hline \text { Direct materials cost variance } & \$ 8000 \mathrm { U } \\\hline \text { Direct materials efficiency variance } & 37,000 \mathrm {~F} \\\hline \text { Direct labor cost variance } & 18,000 \mathrm {~F} \\\hline \text { Direct labor efficiency variance } & 12,000 \mathrm { U } \\\hline \text { Variable overhead cost variance } & 3000 \mathrm {~F} \\\hline \text { Variable overhead efficiency variance } & 5000 \mathrm {~F} \\\hline \text { Fixed overhead cost variance } & 4000 \mathrm {~F} \\\hline \text { Fixed overhead volume variance } & 2,500 \mathrm {~F} \\\hline\end{array}$$ When determining the total product cost flexible budget variance, what is the total fixed overhead variance of the company?

A) $5000 F
B) $4000 F
C) $9000 F
D) $7000 F