Biology Forums - Study Force

The management of Chung Fire Alarms has calculated the following variances:

Direct materials cost variance   $8,000 U
Direct materials efficiency variance   40,000 F
Direct labor cost variance   15,000 F
Direct labor efficiency variance   13,500 U
Total variable overhead variance   8,500 F
Total fixed overhead variance   3,500 F

What is the total direct labor variance of the company?
A) $28,500 F
B) $15,000 F
C) $1,500 F
D) $12,000 F

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Thanks!