The management of Alpha Company has calculated the following variances:

Calculate the total variable overhead variance of Alpha Company.

A) $3,000 F

B) $10,050 F

C) $7,000 F

D) $3,050 F

Direct materials cost variance Direct materials efficiency variance Direct labor cost variance Direct labor efficiency variance Variable overhead cost variance Variable overhead variance Fixed overhead cost variance $8,000 U 35,000 F 15,000 F 12,000 U 2,000 F efficiency 5,000 F 3,050 F