The static budget variance at a large meat$-$packing plant revealed a favorable variance in operating income of approximately $\backslash (\backslash$$ $1\backslash )$ million. Management wants to do more analysis to understand the cause of this difference. Assume that you are the cost accountant for the organization and you have collected the following data: Required: Prepare a flexible budget variance analysis using the format from Exhibit $10\mathrm{.}6.$ Note: Select None if there is no variance.Flexible$-$Budget VarianceSales$-$Volume Variance These are the solutions so far, I just need help on how to calculate the direct materials for the sales$-$volume variance.