The management of Cleancut Lawnmowers has calculated the following variances: Direct materials cost variance $8,000 U Direct materials efficiency variance 38.000 F Direct labor cost variance 18.000 F Direct labor efficiency variance 12,000 U Variable overhead cost variance 2,500 F Variable overhead efficiency variance 6.000 F Fixed overhead cost variance 3,000 F When determining the total product cost flexible budget variance, what is the total manufacturing overhead variance of the company? O A $8.500 F OB 58.000 F OC. $11,500 F OD. $3,000 F