The management of Earth Barber Lawnmowers has calculated the following variances: Direct materials cost variance $8,000U 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 2,500F When determining the total product cost flexible budget variance, what is the total fixed overhead variance of the company? *please show explanation with calculation Answer choices A.$7,000 F B. $9,000 F C. $4,000 F D. $5,000 F