AB 1 32 T Number of Units Sold A D ctual 1,500 ent Flexible Budget - - - -- ---- Static Budget 2,000 Direct Material units per unit of production 3.0 | Total Direct Materials Used 4,200 6,000 i Price Per Unit $ 20.00 $ 24.00 Cost of Direct Materials $ 84,000 $ 144,000 NMYMME Calculate Flexible Budget Variance and Price Variance