Total Direct Materials Variance (b) (c) Based on the following, what is the total direct labor variance? Total Product Cost Flexible Budget Variance (a) Total Direct Labor Variance Total Manufacturing Overhead Variance (d) Direct Direct Direct Materials Materials Direct Labor Labor Total Variable Total Fixed Cost Variance Efficiency Efficiency Variance Cost Variance Variance Overhead Variance Overhead Variance $300 F $150 U $450 U $500 F (e) Variable Overhead Variable Overhead Fixed Overhead Cost Variance $350 U Efficiency Variance Cost Variance $425 F $650 F