1. The total flexible-budget variance for direct materials is $10,000 (F). The efficiency variance for direct materials is $30,000 (U). The efficiency variance for direct manufacturing labor is $20,000 (F). The sales-volume variance for contribution margin is $22,000 (U). The price variance for direct materials is:

   		$40,000 (F)
   		$40,000 (U)
   		$6,000 (F)
   		$20,000 (U)
   		$50,000 (F)