Midend?s Camera Shop has prepared the following flexible budget for September and is in the process of interpreting the variances. F denotes a favorable variance and U denotes an unfavorable variance.

The actual amount spent for Material A was _______

A. $26,200

B. $30,200

C. $23,800

D. $27,800

Material A Material B Material C Flexible Budget $27,000 32,000 46,000 Price $2,000 U 400 F 1,800 U Variances Efficiency $1,200 F 700 U 2,300 F