The management of Pamela's Pet Supplies has calculated the following variances: Direct materials cost variance $8,000 U Direct materials efficiency variance 36,000 F Direct labor cost variance 15,000 F Direct labor efficiency variance 12,500 U Total variable overhead variance 7,500 F Fixed overhead cost variance 3,000 F When determining the total product cost flexible budget variance, what is the fixed overhead variance of the company? O A. $10,500 F O B. $8,000 U O C. $3,000 F OD. $12,500 U