k Test A budgeting process where individuals who are impacted by a budget directly involved in its development is called: are est The management of Watchdog Security Systems has calculated the following variances: $8,000 U Direct materials cost variance 36,000 F 15,500 F 13,000 U 7,500 F Direct materials efficiency variance Direct labor cost variance Direct labor efficiency variance Total variable overhead variance 4,500 F Total fixed overhead variance What is the total direct labor variance of the company