ICQ #2 7-19 Price and efficiency variances. Doux Dulce manufactures kale salads. For January 2018, it budgeted to purchase and use 16,000 kilograms of kale at $1.11 per kilogram; budgeted output was 60,000 salad. Actual purchases and use for January 2018 was 17,000 kilograms at 0.99 per kilogram; actual output was 60,800 salads. REQUIRED 1. Calculate the flexible-budget variance. 2. Calculate the price and efficiency variances 3. Comment on the results in requirements 1 and 2