The management of Earth Barber Lawnmowers has calculated the following variances: Direct materials cost variance Direct materials efficiency variance Direct labor cost variance Direct labor efficiency variance12,000 U Variable overhead cost variance3000 Variable overhead efficiency variance Fixed overhead cost variance Fixed overhead volume variance2,500 When determining the total product cost flexible budget variance, what is the total fixed overhead variance of the company? $8000 U 37,000 F 18,000 5000 F 4000 FI Select one: O A. $7000 F B. $4000 F O C. $9000F D. $5000 F