Madden's Camera Shop has prepared the following flexible budget for September and is in the process of interpreting the variances. F denotes a favorable variance and U denotes an unfavorable variance.

$\backslash$table$[[,$Flexible,Variances$],[,$Budget,Price,Efficiency,$],[$Material A$,$$$26,000,$$$1,200U,$$$1,600F,],[$Material B$,39,000,400F,800U,],[$Material C$,46,000,1,400U,2,400F,]]$

The actual amount spent for Material B was

A$.$ $$40,200$

B$.$ $$39,400$

C$.$ $$37,800$

D$.$ $$38,600$