The management of Alpha Company has calculated the following variances: 
When determining the total production cost flexible budget variance, calculate the total fixed overhead variance of Alpha Company.
Definitions:
EPS Growth Rate
The speed of growth in a company's earnings per share (EPS) throughout a certain timeframe, showcasing the trend in the company's profitability.
Rate of Return
A measure of the gain or loss on an investment over a specific period, expressed as a percentage of the investment's initial cost.
Current Stock Price
The price of a single share of a company's stock as currently traded on the stock exchange.
Market Rate of Return
The average rate of return anticipated by investors on investments in a specific market.
Q14: An unfavorable variance for an expense means
Q27: Allston Products sells a special kind of
Q28: Travel Trails manufactures railway coaches and uses
Q44: The cost of units sold is recorded
Q71: A favorable direct materials cost variance occurs
Q118: Total variable costs change in direct proportion
Q119: If $10,000 is invested annually in an
Q139: The unit product cost under absorption costing
Q151: In the graph below, the area between
Q172: Roberts Company has fixed costs of $10,000.