Question 3 (10 points) B1, C2 At the end of 2019 the records of Rami company showed that the actual price of material number (A) was $10/kg; the budget one was $3/kg, the actual quantity was 350,000kg and the budget as extracted from the flexible budget was 235,000kg. Instruction: calculate the variances of material (A): 1- Price variance: (3.5 point) 2- Efficiency variance: (3.5 point) 3- Total variance: (3 point)