Answer the Following Questions Using the Information Below:
Midend's Camera

Multiple Choice

Answer the following questions using the information below:
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.
$\begin{array}{lrrr} &\text { Flexible }&\text { Variances }\\& \text { Budget } & \text { Price } & \text { Efficiency } \\\text { Material A } & \$ 25,000 & \$ 1,500 \mathrm{U} & \$ 1,800 \mathrm{~F} \\\text { Material B } & 32,000 & 600 \mathrm{~F} & 900 \mathrm{U} \\\text { Material C } & 42,000 & 1,300 \mathrm{U} & 900 \mathrm{~F}\end{array}$
-The actual amount spent for Material B was ________.

A) $31,700
B) $30,500
C) $33,500
D) $32,300