Harold Manufacturing has a static direct materials budget of $480,000, which consists of 40,000 units times 2 yards of material per unit. Actual direct materials used this year were 85,000 yards and the total actual cost of those 85,000 yards was $522,750. The sales volume variance is $48,000 unfavorable. The efficiency variance is 18,000 favorable. Please compute the variances below and indicate if favorable or unfavorable: a. What is budgeted standard cost per yard of material? b. How many actual units were made? c. What is the actual price per yard of material $ d. What is the price variance amount? $ e. Is the price variance amount favorable or unfavorable? f. What is the flexible budget variance amount? \$ g. Is the flexible budget variance favorable or unfavorable? h. What is the static budget variance amount? $ i. Is the static budget variance favorable or unfavorable