The following direct materials variance computations are incomplete: Price variance =($?$7)9,600kg=$4,800U Efficiency variance =(?11,000kg)$7=?F Flexible budget variance =$ ? Requirement 1. Fill in the missing values and identify the flexible budget variance as favourable or untavourable. In the first computation the missing value is the (Round your answer to the nearest cent.) (Enter the amount as a positive number. Round your answers to the nearest whole number.) In the second computation the first missing value is the The foxible budget variance is $ This variance is (Enter the amount as a positive number. Round your answers to the nearest Whole number:)