Handley Manufacturing Company has prepared the following flexible budget for August and is in the...
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Accounting
Handley Manufacturing Company has prepared the following flexible budget for August and is in the process of interpreting the variances. F denotes a favorable variance and U denotes an unfavorable variance.
Flexible Variances
Budget Price Efficiency
Material A $48,000 $1,900F $3,400U
Material B 69,000 800U 1,600F
Direct manufacturing labor 86,000 950U 2,200F
The actual amount spent for direct manufacturing labor was ________.
A) $84,950
B) $91,100
C) $89,300
D) $86,700
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