The management of Zeta Company has calculated the following variances: Direct materials cost variance $8000 U Direct materials efficiency variance 35000 F Direct labor cost variance 15000 F Direct labor efficiency variance 12000 U Total variable overhead variance 7000 F Total fixed overhead variance 3050 F Calculate the total direct materials variance of Zeta Company. A) $10050 F B) $27000 F C) $7000 F D) $3000 F
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