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The management of Guardian Fire Alarms has calculated the following variances: Direct materials cost variance $9,000 U Direct materials efficiency variance 40,000 F Direct labor cost variance 16,000 F Direct labor efficiency variance 13,500 U Total variable overhead variance 7,500 F Total fixed overhead variance 4,500 F What is the total direct materials variance of the company? O A. $7,000 F OB. $2,500 F O c. $31,000 F OD. $12,000 F