The management of Vert Lawnmowers has calculated the following variances:

Direct materials cost variance $8,000 U

Direct materials efficiency variance 38,000 F

Direct labor cost variance 17,000 F

Direct labor efficiency variance 13,000 U

Variable overhead cost variance 3,000 F

Variable overhead efficiency variance6,500 F

Fixed overhead cost variance 3,000 F

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