7. Handley Manufacturing Company has prepared the following flexible budget for August and is in the process of interpreting the variances. F denotes a favorable variance and U denotes an unfavorable variance. Material A Material B Flexible Budget Variances Price Efficiency $48,000 $1,900F $3,400U 69,000 800U 1,600F 900U 2,200F Direct manufacturing labor 88,000 The actual amount spent for direct manufacturing labor was A) $88,000 B) $91,100 C) $89,300 D) $86,700 PRESENTE PROCEDIMIENTO A COMPUTADORA