The management of Chung Fire Alarms has calculated the following variances:

Direct materials cost variance	$ 9 comma 000$9,000 U
Direct materials efficiency variance	35 comma 00035,000 F
Direct labor cost variance	16 comma 50016,500 F
Direct labor efficiency variance	12 comma 00012,000 U
Total variable overhead variance	8 comma 0008,000 F
Total fixed overhead variance	3 comma 5003,500 F

What is the total direct labor variance of the company?

A.

$ 16 comma 500$16,500

F

B.

$ 28 comma 500$28,500

F

C.

$ 11 comma 500$11,500

F

D.

$ 4 comma 500$4,500

F