The management of Earth Barber Lawnmowers has calculated the following variances: 18 When determining the total product cost flexible budget variance, what is the total fixed overhead variance of the company? $10,000 U Direct materials cost variance 35,000 F Direct materials efficiency variance 16,000 F Direct labor cost variance 12,000 U Direct labor efficiency variance 3000 F Variable overhead cost variance 6500 F Variable overhead efficiency variance 4000 FI Fixed overhead cost variance 2,500 F ixed overhead volume variance Minimized View O $6500 F $4000 F $10,500F $5500 F