Total Product Cost Flexible Budget Variance fa Total Direct Materials Variance Total Manufacturing Overhcad Variance (d) b) Total Variable Total Direct Labor Variance (c) Direct Direct Labor Labor Efficiency Cost Variance Variance S450 U $500 F Direct Materials Cost ce $300F Total Fixed Direct Materials Efficiency Variance S150 U Overhead Variance Overhead Variance Variable Overhead Fixed Overhead Variable Overhead Cost Variance $350 U Efficiency Variance $425 F Cost Variance $650 F O A $150 F OB. $300 F O c. $150 OD. $300 u