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

$45,000

$1,100F

$3,200U

Material B

61,000

800U

2,000F

Direct manufacturing labor

83,000

600U

2,500F

The actual amount spent for Material B was ________.

A. $58,200

B. $59,800

C. $61,000

D. $62,200