QUESTION 17 The management of Guardian Fire Alarms has calculated the following variances: Direct materials cost variance $11,000 U Direct materials efficiency variance 36,000 F Direct labor cost variance 16,500 F Direct labor efficiency variance 13,500 UN Total variable overhead variance 7500 F Total fixed overhead variance 4000 F What is the total direct materials variance of the company? O $25,000 F O $5500 F $3000 F O $11,500 F