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The management of Earth Barber Lawnmowers has calculated the following variances: Direct materials cost variance Direct materials efficiency variance Direct labor cost variance Direct

 

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 variance Variable overhead cost variance Fixed overhead cost variance Variable overhead efficiency variance Fixed overhead volume variance $8,000 U 35,000 F 17,000 F 13,000 U 3,000 F 5,500 F 4,000 F 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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