The management of Vert Lawnmowers has calculated the followingvariances:

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?

A. $5,000 F

B. $8,500 F 

C. $3,000 F 

D. $11,500 F 

E. none of the above.