The following direct materials variance computations are incomplete: Price variance ($7-$8) x 10,800 kg - $5,400 U Efficiency variance (?-10,000 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 $ (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 flexible budget variance is $. This variance is at kg. The second missing value is the at $ F. (Enter the amount as a positive number. Round your answers to the nearest whole number.)