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The Management of Drum Lawnmowers Has Calculated the Following Variances

question 85

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The management of Drum Lawnmowers has calculated the following variances:  Direct materials cost variance $10,000U Direct materials efficiency variance 35,000 F Direct labor cost variance 16,000 F Direct labor efficiency variance 12,000U Variable overhead cost variance 3,000 F Variable overhead efficiency variance 6,500 F Fixed overhead cost variance 4,000 F\begin{array} { | l | r | } \hline \text { Direct materials cost variance } & \$ 10,000 \mathrm { U } \\\hline \text { Direct materials efficiency variance } & 35,000 \mathrm {~F} \\\hline \text { Direct labor cost variance } & 16,000 \mathrm {~F} \\\hline \text { Direct labor efficiency variance } & 12,000 \mathrm { U } \\\hline \text { Variable overhead cost variance } & 3,000 \mathrm {~F} \\\hline \text { Variable overhead efficiency variance } & 6,500 \mathrm {~F} \\\hline \text { Fixed overhead cost variance } & 4,000 \mathrm {~F} \\\hline\end{array} When determining the total production cost flexible budget variance,what is the total fixed overhead variance of the company?

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