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Can someone help me with the question below: Direct material cost variance = $8,000 U Direct material efficiency variance = 36,000 F Direct labor cost

Can someone help me with the question below:

Direct material cost variance = $8,000 U

Direct material efficiency variance = 36,000 F

Direct labor cost variance = 18,000 F

Direct labor efficiency variance = 12,000 U

Variable overhead cost variance = 3,500 F

Variable overhead efficiency variance = 5,000 F

Fixed overhead cost variance = 3,000 F

Fixed overhead volume variance = 2,500 F

When determining the total product cost flelxible budget variance, what is the total fixed overhead variance of the company?

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