Harold Manufacturing's static (master) budget is set for 75,000 units. Direct material is budgeted at 3 yards of material per unit at $6 per yard. Actual units produced were 79,000 units. Actual direct material used was 240,000 yards. Actual price per yard is $5.90. Please compute the variances below and indicate if favorable or unfavorable: a. static budget variance: $ b. favorable or unfavorable c. sales-volume variance: $ d. favorable or unfavorable? e. flexible budget variance: $ f. favorable or unfavorable? g. price variance: $ h. favorable or unfavorable? i. efficiency variance: $ j. favorable or unfavorable