Midend's Camera Shop has prepared the following flexible budget for September and is in the process of interpreting the variances. F denotes a lavorable variance and denotes an unfavorable variance. Material Material B Material C Flexible Variances Budget Price Efficiency $25,000 $1,500U 81,800F 32,000 BOOF 9000 42,000 1,300U SOOF The actual amount spent for Material was $25,300 $21.700 $24.700 $28,300