ing In the flexible budget? Begin by calculating the direct materials and direct manufacturing labor price and efficiency variances in May 2020. Complete the actual results, price variance, and cost columns, then the efficiency variance and flexible budget columns. Label each variance as favorable or unfavorable. (Round all answers to the nearest cent.) Actual May 2020 Units Results Price Variance Actual Input Qty x Budgeted Price Efficiency Variance Flexible Budget 525 525 Direct materials $ $ 9.261.00 $ 13.965.00 $ 1.470.00 U 73.50 12.495.00 $ 1,785.00 U $ 10,710.00 U 9,187.50 $ 1.312.50 F $ 10,500.00 1.543.50 U $ 472.50 U Direct labor Total variance The total flexible-budget variance for both inputs (direct materials and direct manufacturing labor) combined is % of the total cost of direct materials and direct 0.22 manufacturing 21210 unfavorable This variance is labor in the flexible budget. (Round the variance to the nearest cent and the percentage to two decimal places, XXX%.)