The management of Vert Lawnmowers has calculated the following variances:
| Direct materials cost variance | $ 10 comma 000$10,000 U |
| Direct materials efficiency variance | 36 comma 00036,000 F |
| Direct labor cost variance | 15 comma 00015,000 F |
| Direct labor efficiency variance | 12 comma 00012,000 U |
| Variable overhead cost variance | 2 comma 5002,500 F |
| Variable overhead efficiency variance | 6 comma 5006,500 F |
| Fixed overhead cost variance | 4 comma 5004,500 F |
When determining the total production cost flexible budget variance, what is the total manufacturing overhead variance of the company?
A.
$ 9 comma 000$9,000
F
B.
$ 6 comma 500$6,500
F
C.
$ 4 comma 500$4,500
F
D.
$ 13 comma 500$13,500
