The Management of Delta Pet Supplies Has Calculated the Following

Multiple Choice

The management of Delta Pet Supplies has calculated the following variances: $$\begin{array} { | l | r | } \hline \text { Direct materials cost variance } & \$ 11,000 \mathrm { U } \\\hline \text { Direct materials efficiency variance } & 38,000 \mathrm {~F} \\\hline \text { Direct labor cost variance } & 15,500 \mathrm {~F} \\\hline \text { Direct labor efficiency variance } & 13,500 \mathrm { U } \\\hline \text { Total variable overhead variance } & 8,500 \mathrm {~F} \\\hline \text { Fixed overhead cost variance } & 3,500 \mathrm {~F} \\\hline\end{array}$$ When determining the total production cost flexible budget variance,what is the fixed overhead cost variance of the company?

A) $3,500 F
B) $13,500 U
C) $11,000 U
D) $12,000 F