In-Clacs exercise Clear Manufacturing uses powdered plastics (PPS) to manufacture a high-pressure board used in a digital equipment product, Fex 10 . Information concerning its operation in June is as follows: Clear does not maintain an inventory of materials, so the number of maternas usea is cyual to the number of materials purchased. Temolatet Let's classifv the cost information. (1) What is the flexible-budget usage of material (in pounds)? (2) What's the standard price per pound of material of PPS? 39,000[4,00(45,000/5,000))]39,00036,0003,00021600/3,000 (3) What is the direct materials purchase-price variance Favorable or Unfavorable? 224,640/39,000=5.7639000(7.25.76)39,0001.44=56,160 (4) What's flexible budget variances of direct material in September? Favorable or Unfavorable