The following direct materials variance computations are incomplete: Price variance = ($?-$10) x 10,600 kg = $5,300 U Efficiency variance = (?- 11,000 kg) x$10 = ?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 Vat $ F. The flexible budget variance is $ . This variance is (Enter the amount as a positive number. Round your answers to the nearest whole number.)