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 Direct manufacturing labor Flexible Variances Budget Price Efficiency $45,000 $1,300F $3,800U 65,000 300U 1,400F 87,000 500U 2,500F The actual amount spent for direct manufacturing labor was A. $85,000 B. $89,000 C. $87,000 D. $90,000