kilograms at $\backslash$$$0\mathrm{.}91$ per kilogram; actual output was $53,838$ salads. Required $1.$ Calculate the flexible$-$budget variance. $2.$ Calculate the price and efficiency variances. $3.$ Comment on the results in requirements $1$ and $2.$ Requirement $1.$ Compute the flexible$-$budget variance. Let's begin by determining the formula used to calculate the actual kale costs, and then enter the amounts in the formula and calculate the cost. $($Round your answer to the nearest whole dollar.$)$ x $```=``````$ Actual kale costs $```$ Now, determine the formula and calculate the kale costs that will be found in the static budget column of your analysis. $($Round your answer to the nearest whole dollar.$)$ Determine the formula and calculate the kale costs for the flexible budget. $($Round interim answers to two decimals. Round your final answer to the nearest whole dollar.$)$ Now, enter the amounts above into the analysis and determine the flexible$-$budget variance. $($Label each variance as favourable $\backslash ([\backslash$mathrm$\{$F$\}]\backslash )$ or unfavourable $\backslash ([\backslash$mathrm$\{$U$\}]\backslash ).)$ Requirement $2.$ Compute the price and efficiency variances. Begin by completing the following table. $($Round your answer to the nearest whole dollar.$)$ Actual Input Qty Actual x Flexible Costs Budgeted Rate Budget The price variance is $\backslash (\backslash$$ $\backslash )($Label each variance as favourable $[$F$]$ or unfavourable $[$U$].)$ The efficiency variance is $\backslash (\backslash$$$[\backslash$quad $\backslash ).($Label each variance as favourable $\backslash ([\backslash$mathrm$\{$F$\}]\backslash )$ or unfavourable $\backslash ([\backslash$mathrm$\{$U$\}]\backslash ).$ Requirement $3.$ Comment on the above results. The price variance reflects the actual purchase cost being the budgeted purchase cost per kilogram. The efficiency variance reflects the actual materials yield being the budgeted yield. The company used kale $($materials$)$ to make the salads than was budgeted.