The management of Watchdog Security Systems has calculated the following variances: Direct materials cost variance $9000 U Direct materials efficiency variance 37,000 F Direct labor cost variance 15,500 F Direct labor efficiency variance 12,000 UN Total variable overhead variance 7500 F Total fixed overhead variance 3000 F What is the total direct labor variance of the company? Select one: A. $27,500 F B. $15,500 F C. $10,500F D. $3500 F