The management of Zeta Company has calculated the following variances:

Calculate the total direct materials variance of Zeta Company.

A) $3,000 F

B) $27,000 F

C) $10,050 F

D) $7,000 F

$8,000 U Direct materials cost variance Direct materials efficiency variance Direct labor cost variance Direct labor efficiency variance Total variable overhead variance Total fixed overhead variance 35,000 F 15,000 F 12,000 U 7,000 F 3,050 F