A 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. Flexible Budget Price Variance Efficiency Variance $ $ $ Material A 45,000 1,100 F 3,200 U Material B 61,000 800 U 2,000 F Direct manufacturing labor 83,000 600 U 2,500 F Required: (4 points each) A) What is the actual amount spent for Material B? Enter your numeric answer in the answer box. Do not enter currency sign, comma, and decimal point, if any. B) What is the actual amount spent for direct manufacturing labor? Enter your numeric answer in the answer box. Do not enter currency sign, comma, and decimal point, if any