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The management of Watchdog Security Systems has calculated the following variances: Direct materials cost variance $ 8 comma 0 0 0 U Direct materials efficiency

The management of Watchdog Security Systems has calculated the following variances:
Direct materials cost variance
$ 8 comma 000 U
Direct materials efficiency variance
37 comma 000 F
Direct labor cost variance
16 comma 000 F
Direct labor efficiency variance
12 comma 500 U
Total variable overhead variance
7 comma 500 F
Total fixed overhead variance
3 comma 000 F
What is the total direct labor variance of the company?

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