From the following particulars of ABC Company, calculate the total fixed overhead variance for the total production cost flexible budget variance.

A) $650 F

B) $425 F

C) $350 U

D) $725 U

Total Direct Materials Variance (b) Direct Materials Cost Variance $300 F Direct Materials Efficiency Variance $150 U Total Production Cost Flexible Budget Variance (a) Total Direct Labor Variance (c) Direct Labor Cost Variance $450 U Direct Labor Efficiency Variance $500 F Total Manufacturing Overhead Variance (d) Total Variable Overhead Variance Variable Overhead Cost Variance $350 U (e) Variable Overhead Efficiency Variance $425 F Total Fixed Overhead Variance () Fixed Overhead Cost Variance $650 F