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 Price $1,900 F 800 U 900 U Effici Material A Material B Direct manufacturing labor $48,000 69.000 88,000 $3.400 U 1,600 F 2,200 F The actual amount spent for direct manufacturing labor was OA. $86,700 OB. S89.300 C. $88,000 O D. $91,100