The management of Zeta Fire Alarms has calculated the following variances:

Direct materials cost variance $9,000 U

Direct materials efficiency variance 38,000 F

Direct labor cost variance 15,000 F

Direct labor efficiency variance 13,500 U

Total variable overhead variance 8,500 F

Total fixed overhead variance 3,000 F

What is the total direct materials variance of the company?

Select one:

A. $6,000 F

B. $29,000 F

C. $1,500 F

D. $27,000 F