Zain company has a bottling plant for its drinks and has prepared flexible budgets: Flexible budgets Bottles: 15,000 18,000 22,000 $ $ $ Production costs: Materials 30,000 38,000 44,000 Labor 45,000 54,000 66,000 Overhead 25,000 25,000 25,000 Actual production was 19,500 bottles and the production costs incurred totalled $120,000 Instructions: What is the meaningful total variance for performance evaluation purposes