Wave Fashions uses standard costs for its manufacturing division. The allocation base for overhead costs is direct labor hours. From the following data, calculate the total fixed overhead variance. Actual fixed overhead Budgeted fixed overhead Allocated fixed overhead Standard overhead allocation rate Standard direct labor hours per unit Actual output $34,000 $26,500 $28,350 $6.75 2.1 DLHr 2,000 units O A. $5,650 F O B. $5,650 U OC. $13,500 F OD. $13,500 U The management of Watchdog Security Systems has calculated the following variances: Direct materials cost variance $10,000 U Direct materials efficiency variance 38,000 F Direct labor cost variance 15,500 F Direct labor efficiency variance 12,000 U Total variable overhead variance 8,000 F Total fixed overhead variance 3,000 F What is the total direct labor variance of the company? O A. $11,000 F O B. $15,500 F OC. $27,500 F OD. $3,500 F