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.

Flexible Budget

Variances

Price

Efficiency

Material A

$42,000

$1,700F

$3,000U

Material B

68,000

900U

1,500F

Direct manufacturing labor

88,000

500U

2,200F

The actual amount spent for Material B was?________.

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. Flexible Variances Budget Price Efficiency Material A $42,000 $1,70OF $3,000U Material B 68,000 900U 1,50OF Direct manufacturing labor 88,000 500U 2,200F The actual amount spent for Material B was O A. $68,000 O B. $68,600 O C. $67,400 O D. $65,600