The management of Vert Lawnmowers has calculated the following variances:

Direct materials spending variance	$8,000 U
Direct materials efficiency variance	38,000 F
Direct labor price variance	17,000 F
Direct labor efficiency variance	13,000 U
Variable overhead cost variance	3,500 F
Variable overhead efficiency variance	5,000 F
Fixed overhead spending variance	3,000 F

When determining the total production cost flexible budget variance, what is the total controllable variance of the company?

• A.

  $5,000 F

• B.

  $8,500 F

• C.

  $3,000 F

• D.

  $11,500 F

• E.

  none of the above.