Data Table Unit Variable Costs Member Firms For the Month Ended September 30, 2014 Firm A Firm B Firm C Firm D Industry Benchmark 1.85 1.95 2.20 2.25 $ 4.90 0.70 1.85 oz. of glass 5.00 per oz. 0.75 hours Materials input 4.70 S 0.75 $ 5.40 s 5.00 Materials price Labor-hours used Wage rate 0.55 0.65 15.25 S 15.00 S 15.50 S 16.50 s 13.25 per DLH 8.50 s 13.25 s 8.00 s 10.50 s 11.50 per DLH Variable overhead rate Print Done ! ) = Efficiency variance Data Table Unit Variable Costs Member Firms For the Month Ended September 30, 2014 Firm A Firm B Firm C Firm D Industry Benchmark 1.85 1.95 2.20 2.25 $ 4.90 0.70 1.85 oz. of glass 5.00 per oz. 0.75 hours Materials input 4.70 S 0.75 $ 5.40 s 5.00 Materials price Labor-hours used Wage rate 0.55 0.65 15.25 S 15.00 S 15.50 S 16.50 s 13.25 per DLH 8.50 s 13.25 s 8.00 s 10.50 s 11.50 per DLH Variable overhead rate Print Done ! ) = Efficiency variance