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The Management of Cleancut Lawnmowers Has Calculated the Following Variances

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The management of Cleancut Lawnmowers has calculated the following variances:  Direct materials cost variance $11,000U Direct materials efficiency variance 35,000 F Direct labor cost variance 15,000 F Direct labor efficiency variance 13,000U Variable overhead cost variance 3500 F Variable overhead efficiency variance 6000 F Fixed overhead cost variance 4500 F\begin{array} { | l | r | } \hline \text { Direct materials cost variance } & \$ 11,000 \mathrm { U } \\\hline \text { Direct materials efficiency variance } & 35,000 \mathrm {~F} \\\hline \text { Direct labor cost variance } & 15,000 \mathrm {~F} \\\hline \text { Direct labor efficiency variance } & 13,000 \mathrm { U } \\\hline \text { Variable overhead cost variance } & 3500 \mathrm {~F} \\\hline \text { Variable overhead efficiency variance } & 6000 \mathrm {~F} \\\hline \text { Fixed overhead cost variance } & 4500 \mathrm {~F}\\\hline \end{array} When determining the total product cost flexible budget variance,what is the total manufacturing overhead variance of the company?

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Definitions:

Custodial Services

Services related to the cleaning and maintenance of buildings and facilities.

Square Feet

A unit of area measurement equivalent to a square that measures one foot on each side.

Direct Method

A way of preparing a cash flow statement where actual cash flow information from the company’s operations is used, directly showing cash receipts and cash disbursements.

Machine Hours

A measure of production output based on the amount of time machinery is operated.

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