Answer the Following Questions Using the Information Below

Answer the following questions using the information below:
Basir'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.

-The actual amount spent for direct manufacturing labor was:

A) $80,000
B) $82,000
C) $83,000
D) $78,000