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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 40,000 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

40,000 F

Direct labor cost variance

15,000 F

Direct labor efficiency variance

12,000 U

Variable overhead cost variance

3,500 F

Variable overhead efficiency variance

5,500 F

Fixed overhead cost variance

3,000 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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