The Management of Guardian Fire Alarms Has Calculated the Following

Multiple Choice

The management of Guardian Fire Alarms has calculated the following variances: $$\begin{array} { | l | r | } \hline \text { Direct materials cost variance } & \$ 9000 \mathrm { U } \\\hline \text { Direct materials efficiency variance } & 36,000 \mathrm {~F} \\\hline \text { Direct labor cost variance } & 15,000 \mathrm {~F} \\\hline \text { Direct labor efficiency variance } & 13,500 \mathrm { U } \\\hline \text { Total variable overhead variance } & 8500 \mathrm {~F} \\\hline \text { Total fixed overhead variance } & 3000 \mathrm {~F} \\\hline\end{array}$$ What is the total direct materials variance of the company?

A) $1500 F
B) $27,000 F
C) $11,500 F
D) $6000 F