Sour Dulce manufactures kale salads. For January 2018, it budgeted to purchase and use 14,000 kilograms of kale at $1.10 per kilogram; budgeted output was 52,500 salads. Actual purchases and use for January 2018 were 15,000 kilograms at $0.98 per kilogram; actual output was 54,000 salads. Required 1. Calculate the flexible-budget variance. 2. Calculate the price and efficiency variances. 3. Comment on the results in requirements 1 and 2. Requirement 1. Compute the flexible-budget variance. Let's begin by determining the formula used to calculate the actual kale costs, and then enter the amounts in the formula and calculate the cost. (Round your answer to the nearest whole dollar.) X = Actual kale costs