The following direct materials variance computations are incomplete: Price variance = ($? - $8) x 10,200 kg = $5,100 U Efficiency variance = (?- 9,600 kg) x $8 = ? U Flexible budget = $? variance Requirement 1. Fill in the missing values and identify the flexible budget variance as favourable or unfavourable. In the first computation the missing value is the at S (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 at kg. The second missing value is the vat $u. The flexible budget variance is $. This variance is 7 (Enter the amount as a positive number. Round your answers to the nearest whole number.)