The Management of Zeta Fire Alarms Has Calculated the Following

The management of Zeta Fire Alarms has calculated the following variances: $$\begin{array} { | l | r | } \hline \text { Direct materials cost variance } & \$ 9,000 \mathrm { U } \\\hline \text { Direct materials efficiency variance } & 35,000 \mathrm {~F} \\\hline \text { Direct labor cost variance } & 16,500 \mathrm {~F} \\\hline \text { Direct labor efficiency variance } & 13,000 \mathrm { U } \\\hline \text { Total variable overhead variance } & 8,000 \mathrm {~F} \\\hline \text { Total fixed overhead variance } & 3,500 \mathrm {~F} \\\hline\end{array}$$ What is the total direct materials variance of the company?

A) $3,500 F
B) $26,000 F
C) $11,500 F
D) $7,500 F