Required

a$.$ Determine the total flexible budget materials variance for pigment. Indicate whether the variance is favorable or unfavorable.

b$.$ Determine the materials price variance and indicate whether the variance is favorable $($ F $)$ or unfavorable $($ U $).$

c$.$ Determine the materials usage variance and indicate whether the variance is favorable $($ F $)$ or unfavorable $($U$).$

d$.$ Confirm your answers to Requirements $\backslash ($ a$,$ b $\backslash ),$ and $\backslash ($ c $\backslash )$ by showing that the sum of the price and usage variances equals the total variance.