The management of Pamela's Pet Supplies has calculated the following variances: Direct materials cost variance Direct materials efficiency variance Direct labor cost variance Direct labor efficiency variance $9,000 U 35,000 F 15,000 F 13,500 U 7,000 F Total variable overhead variance Fixed overhead cost variance 4,500 F When determining the total product cost flexible budget variance, what is the fixed overhead variance of the company? A. $11,500 F B. $4,500 F C. $13,500 U D. $9,000 U