Total Direct Materials Variance (b) Total Direct Labor Variance Based on the following, what is the total direct materials variance? Total Product Cost Flexible Budget Variance (a) Total Manufacturing Overhead Variance (c) (d) Direct Materials Cost Variance Direct Materials Direct Direct Labor Labor Total Variable Total Fixed Efficiency Efficiency Variance Cost Variance Variance $300 F $150 U $450 U $500 F Variable Overhead Overhead Variance (e) Variable Overhead Overhead Variance Fixed Overhead Cost A. $300 U B. $150 F C. $300 F OD. $150 U Variance Efficiency Variance Cost Variance 11 SAME T a