The management of Pamela's Pet Supplies has calculated the following variances: Direct materials cost variance $8,000 U Direct materials efficiency variance 40,000 F 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 F When determining the total product cost flexible budget variance, what is the fixed overhead variance of the company? O A $3,500 F OB. $8,000 U OC. $12,500 U OD. $11,500 F