The management of Pamela's Pet Supplies has calculated the following variances: Direct materials cost variance $11,000 U Direct materials efficiency variance 37,000 F Direct labor cost variance 16,000 F Direct labor efficiency variance 13,000 U Total variable overhead variance 8,000 F Fixed overhead cost variance 4,000 F When determining the total product cost flexible budget variance, what is the fixed overhead variance of the company? O A. $11,000 U O B. $4,000 F OC. $13,000 U OD. $12,000 F The management of Pamela's Pet Supplies has calculated the following variances: Direct materials cost variance $11,000 U Direct materials efficiency variance 37,000 F Direct labor cost variance 16,000 F Direct labor efficiency variance 13,000 U Total variable overhead variance 8,000 F Fixed overhead cost variance 4,000 F When determining the total product cost flexible budget variance, what is the fixed overhead variance of the company? O A. $11,000 U O B. $4,000 F O C. $13,000 U OD. $12,000 F The management of Lawnshark Lawnmowers has calculated the following variances: Direct materials cost variance $11,000 U Direct materials efficiency variance 37,000 F Direct labor cost variance 15,000 F Direct labor efficiency variance 12,000 U Variable overhead cost variance 2,500 F Variable overhead efficiency variance 5,000 F Fixed overhead cost variance 3,500 F What is the total variable overhead variance of the company? O A. $11,000 F O B. $7,500 F O C. $2,500 F OD. $3,500 F The management of Watchdog Security Systems has calculated the following variances: Direct materials cost variance $10,000 U Direct materials efficiency variance 37,000 F Direct labor cost variance 16,500 F Direct labor efficiency variance 12,000 U Total variable overhead variance 7,000 F Total fixed overhead variance 4,000 F What is the total direct labor variance of the company? O A. $4,500 F O B. $28,500 F OC. $11,000 F OD. $16,500 F