Sunshine Dulce manufactures kale salads. For January 2018, it budgeted to purchase and use 14,750 kilograms of kale at $1.12 per kilogram; budgeted output was 55,313 salads. Actual purchases and use for January 2018 were 15,000 kilograms at $1.02 per kilogram, actual output was 52,500 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 Now determine the formula and calculate the kale costs that will be found in the static budget column of your analysis. (Round your answer to the nearest whole dollar.) Static budget kale costs Determine the formula and calculate the kale costs for the flexible budget. (Round interim answers to two decimals. Round your final answer to the nearest whole dollar.) Flexible budget kale costs X Now enter the amounts above into the analysis and determine the flexible-budget variance. (Label each variance as favourable [F] or unfavourable [U].) Actual Flexible Sales Volume Static Flexible-Budget Variance Results Budget Variance Budget Kale costs Requirement 2. Compute the price and efficiency variances. Begin by completing the following table. (Round your answer to the nearest whole dollar.) Actual Input Qty Actual Flexible Costs Budgeted Rate Budget The price variance is $ (Label each variance as favourable [F] or unfavourable [U].) The efficiency variance is $ V. (Label each variance as favourable [F] or unfavourable [U].)