Data table Requirements 1. Calculate the total variable cost per unit for each firm. Compute the percent of total for the material, labor, and variable overhead components. 2. Using Firm B as a benchmark, calculate direct materials and direct manufacturing labor price and efficiency variances for Firm A for one lens. You are a new junor accountant at Clearview Corporation, maker of lenses for eyeglassea. Your compamy solls gentenc-euality fenses for a moderate peice. Your boss, the controlles, has report also includes intormation related to the industry benchmark for lons manufacturess for each ine item in the ceport You are Fiem A and your closest compobtor is Firm B. (Click the icon to view the data Read the maurements: Requirement 1 . Calculate the total variable cost per uni for each firm. Compule the percent of fotal for the material, labor, and variable overtead components. (Round all cost amountl