The management of Watchdog Security Systems has calculated the following variances: Direct materials cost variance
$11,000 U
Direct materials efficiency variance
35,000 F
Direct labor cost variance
16,000 F
Direct labor efficiency variance
12,000 U
Total variable overhead variance
7,000 F
Total fixed overhead variance
3,500 F
What is the total direct labor variance of the company?
O A. $4,000 F
OB. $10.500 F
O C. $16,000 F
OD. $28,000 F