Berman's Camera Shop has prepared the following fleable budget for September and is in the process of interpreting the variances. F denotes a favorable variance and U denotes an unfavorable variance. Flexible Budget Material A $40.000 Material 60,000 Direct manufacturing labor 30.000 Price $1.000F SOOU 5000 Variances Efficiency 53.0000 1,500F 2.500 The actual amount spent for Material was 559.000 361.000 160.000 550.000