The management of Zeta Fire Alarms has calculated the following variances: Direct materials cost variance Direct materials efficiency variance Direct labor cost variance Direct labor efficiency variance Total variable overhead variance Total fixed overhead variance $9,000 U 35,000 F 16,500 F 13,000 U 8,000 F 3,500 F What is the total direct materials variance of the company? O A. $11,500 F OB. $7,500 F OC. $26,000 F O D. $3,500 F