Handley Manufacturing Company has prepared the following flexible budget for Augant and is in the process of interpreting the varianos dentes a facratio venance and dece untuvo Variance Varances Flexible Buxget MA 541.000 Material 61.000 Direct manufacturing labor 89.000 The actual amount sport for direct manufacturing labor was Price $2.000F TOU 800U Elliciency $3 3000 2.000F 2.100F A. 591.900 OS $87,700 OG $90,300 OD. $80,000