The management of Drum Lawnmowers has calculated the followingvariances:

Direct materials cost variance

$11,000 U

Direct materials efficiency variance

36,000 F

Direct labor cost variance

17,000 F

Direct labor efficiency variance

14,000 U

Variable overhead cost variance

3,500 F

Variable overhead efficiency variance

6,500 F

Fixed overhead cost variance

3,000 F

When determining the total production cost flexible budgetvariance, what is the total fixed overhead variance of thecompany?