Total Flexible Budget Product Cost Variance (a) Total Direct Total Direct Total Manufacturing Materials Variance Labor Variance Overhead Variance (b) (c) (d) Direct Materials Direct Materials Direct Labor Direct Labor Total Variable Total Fixed Cost Variance Efficiency Variance Cost Variance Efficiency Variance Overhead Variance Overhead Variance $ 310 F $ 215 U $ 500 U 520 F (e) (F) Variable Overhead Variable Overhead Fixed Overhead Cost Variance Efficiency Variance Cost Variance $ 475 U $ 575 F $ 105 F