The management of Pamela's Pet Supplies has calculated the following variances Direct materials cost variance 50,000 0 Direct materials efficiency variance 40.000F Direct labor cost variance 16.500 F Direct labor efficiency variance 12.500 U Total variable overhead variance 8.000 F Fixed overhead cost variance 3.500 Ft When determining the total product cost flexible budget variance, what is the fixed owerhead variance of the company O A. $12.500 U B. 58.000 U OC. $11.500 F OD. $3.500 F