Revina's Rugged Life sells camping and hiking equipment to outdoor retailers. One of Revina's best sellers is its Ultimate DayDreamer dog bed, which is a weather and stain resistant dog bed. Revina sells the dog beds in lots of 12 beds. The expected number of lots, based on Revina's static budget is 650. Each lot uses the following inputs: Per Lot of Jackets: Direct materials 12 yards at $1.60 per yard = $19.20 Direct manufacturing labor . 2.1 hours at $8.50 per hour = $17.85 During the current period, Revina sold 675 dog bed lots, and had total direct inputs of 9,450 yards of fabric at $1.80 per yard ($17,010.00) and 1,283 direct manufacturing labor hours at $8.60 per hour ($11,033.80). Revina's Rugged Life has a policy of analyzing all input variances when they add up to more than 5% of the total cost of materials and labor in the flexible budget, and this is true in the current period as well. The production manager discusses the sources of the variances: "A new type of sewing machine was purchased in May. This machine was intended to help streamline the sewing process, but the workers used more material than usual as they learned to work with the new machines. For now, the standards are fine." REQUIRED: 1) Calculate the direct materials and direct manufacturing labor price and efficiency variances in the current period. 2) What is the total flexible-budget variance for both inputs (direct materials