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 $48,000 $1,900F $3,400U

Material B 69,000 800U 1,600F

Direct manufacturing labor 86,000 950U 2,200F

The actual amount spent for direct manufacturing labor was ________.

A) $84,950

B) $91,100

C) $89,300

D) $86,700