The Management of Cleancut Lawnmowers Has Calculated the Following Variances

Multiple Choice

The management of Cleancut Lawnmowers has calculated the following variances: $$\begin{array} { | l | r | } \hline \text { Direct materials cost variance } & \$ 11,000 \mathrm { U } \\\hline \text { Direct materials efficiency variance } & 35,000 \mathrm {~F} \\\hline \text { Direct labor cost variance } & 15,000 \mathrm {~F} \\\hline \text { Direct labor efficiency variance } & 13,000 \mathrm { U } \\\hline \text { Variable overhead cost variance } & 3500 \mathrm {~F} \\\hline \text { Variable overhead efficiency variance } & 6000 \mathrm {~F} \\\hline \text { Fixed overhead cost variance } & 4500 \mathrm {~F} \\\hline\end{array}$$ When determining the total product cost flexible budget variance, what is the total manufacturing overhead variance of the company?

A) $6000 F
B) $9500 F
C) $4500 F
D) $14,000 F