The Management of Vert Lawnmowers Has Calculated the Following Variances

Multiple Choice

The management of Vert Lawnmowers has calculated the following variances: $$\begin{array} { | l | r | } \hline \text { Direct materials cost variance } & \$ 8,000 \mathrm { U } \\\hline \text { Direct materials efficiency variance } & 38,000 \mathrm {~F} \\\hline \text { Direct labor cost variance } & 17,000 \mathrm {~F} \\\hline \text { Direct labor efficiency variance } & 13,000 \mathrm { U } \\\hline \text { Variable overhead cost variance } & 3,500 \mathrm {~F} \\\hline \text { Variable overhead efficiency variance } & 5,000 \mathrm {~F} \\\hline \text { Fixed overhead cost variance } & 3,000 \mathrm {~F} \\\hline\end{array}$$ When determining the total production cost flexible budget variance,what is the total manufacturing overhead variance of the company?

A) $5,000 F
B) $8,500 F
C) $3,000 F
D) $11,500 F