: Using the information below Answer the questions 14 and 15 Berman'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 Variances Price variance Flexible budget Efficiency variance $3,000U Material A $1,000F $40,000 60,000 Material B 1,500U 500F 2,500U 500F Direct manufacturing labor 80,000 The actual amount spent for Material B was (14 $59.000 6 $58,000 $60.000 $61.000 O 3 ) 15 The actual amount spent for direct manufacturing labor was (15 $83.000 $82.000 $80.000