The management of Zeta Company has calculated the following variances: Direct materials cost variance $8,000 U Direct materials efficiency variance...

The management of Zeta Company has calculated the following variances: Direct materials cost variance $8,000 U Direct materials efficiency variance 35,000 F Direct labor cost variance 15,000 F Direct labor efficiency variance 12,000 U Total variable overhead variance 7,000 F Total fixed overhead variance 3,050 F Calculate the total direct materials variance of Zeta Company. A) $10,050 F B) $27,000 F C) $7,000 F D) $3,000 F