S. ToYourDoor.com, an online company that delivers fruit and vegetables, has the following information for its three nance activities in 2015: . Rate per unit of cost driver Activity Activity level Cost driver Static budget Actual Receivables Output unit Remittances $0.529 $0.659 Payables Batch Invoices 3.65 3.75 Travel expenses Batch Travel claims 7.15 7.65 The output measure is the number of deliveries, which is the same as the number of remittances. The following is additional information. Static-budget amounts Actual amount Number of deliveries 500 000 375 000 Batch size in terms of deliveries: Payables 10 8 Travel expenses 400 410.65 Leguired a. Calculate the exible-budget variance for each activity in 2015. b. Calculate the price and efciency variances for each activity in 2015