The management of Delta Pet Supplies has calculated the following variances Direct materials cost variance $11,000 U 38,000 F Direct materials efficiency variance Direct labor cost variance Direct labor efficiency variance Total variable overhead variance Fixed overhead cost variance 15,500 F 13,500 U 8,500 F 3,500 F When determining the total production cost flexible budget variance, what is the fixed overhead cost variance of the company? OA. $11,000 u O B. $3,500 F O C. $12,000F O D. $13,500 U