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 $ 50 comma 000 $ 1 comma 100f $ 3 comma 600u material b 69 comma 000 400u 1 comma 100f direct manufacturing labor 87 comma 000 500u 2 comma 900f the most likely explanation of the above variances for material a is that