Midend'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. Flexible Budget 27,000 $2000U 32,000 46,000 1,800 U Variances Price Efficiency Material A Material B Material C 1.200 F 700 U 400 F 2,300 F The actual amount spent for Material A was OA. $26,200 B. $30.200 OC. S23.800 OD $27,800