The following direct materials variance computations are incomplete: Price variance = ($? -$5) x 10,000 kg = $5,000 U Efficiency variance = (? - 10,600 kg) x $5 = ?F 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 at kg. The second missing value is the at $ F. The flexible budget variance is $ . This variance is (Enter the amount as a positive number. Round your answers to the nearest whole number.)