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The management of Earth Barber Lawnmowers has calculated the following variances: Direct materials cost variance $8,000 U Direct materials efficiency variance 37,000 F Direct labor

The management of Earth Barber Lawnmowers has calculated the following variances:

Direct materials cost variance $8,000 U

Direct materials efficiency variance 37,000 F

Direct labor cost variance 18,000 F

Direct labor efficiency variance 12,000 U

Variable overhead cost variance 3,000 F

Variable overhead efficiency variance 5,000 F

Fixed overhead cost variance 4,000 F

Fixed overhead volume variance 2,500 F

When determining the total product cost flexible budget variance, what is the total fixed overhead variance of the company?

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