The Management of Lawnshark Lawnmowers Has Calculated the Following Variances

Multiple Choice

The management of Lawnshark Lawnmowers has calculated the following variances: $$\begin{array} { | l | r | } \hline \text { Direct materials cost variance } & \$ 8000 \mathrm { U } \\\hline \text { Direct materials efficiency variance } & 40,000 \mathrm {~F} \\\hline \text { Direct labor cost variance } & 17,000 \mathrm {~F} \\\hline \text { Direct labor efficiency variance } & 13,000 \mathrm { U } \\\hline \text { Variable overhead cost variance } & 3000 \mathrm {~F} \\\hline \text { Variable overhead efficiency variance } & 5500 \mathrm {~F} \\\hline \text { Fixed overhead cost variance } & 4000 \mathrm {~F} \\\hline\end{array}$$ What is the total variable overhead variance of the company?

A) $2500 F
B) $12,500 F
C) $8500 F
D) $4000 F