The management of pamela's pet supplies has calculated the following variances: direct materials cost variance $ 10 comma 000 u direct materials efficiency variance 40 comma 000 f direct labor cost variance 15 comma 000 f direct labor efficiency variance 12 comma 500 u total variable overhead variance 8 comma 500 f fixed overhead cost variance 4 comma 500 f when determining the total product cost flexible budget variance, what is the fixed overhead variance of the company