help with calculations please

You are a new junior accountant at Perfect Sight Corporation, maker of lenses for eyeglasses. Your company sells generic-quality lenses for a moderate price. Your boss, the controller, has given you the latest month's report for the lens trade association. This report includes information related to operations for your firm and your closest competitor for September 2020. The report also includes information related to the industry benchmark for lens manufacturers for each line item in the report. You are Firm A and your closest competitor is Firm B. (Click the icon to view the data.) Read the requirements Data table Requirement 1. Calculate the total variable cost per unit for each firm. Compute the percent of total for the material, labor, and variable overhead components. (Round all cost a tages may not equal 100%.) Direct materials 32.27 % 41.12 % Direct labor Firm A Firm B $ 10.56 34.11 % $ 11.34 11.40 36.82 % 14.45 9.00 29.07 9.35 26.61 % $ 30.96 100.00 $ 35.14 100.00 % % Firm A Firm B Industry Benchmark 2.20 2.10 2.20 oz. of glass $ 4.80 S 5.40 $4.90 per oz. 0.60 0.85 0.7 hours $ 19.00 $ 17.00 $18.00 per direct manuf. labor-hour $ 15.00 S 11.00 $14.00 per direct manuf. labor-hour Materials input Materials price Labor-hours used per lens Wage rate Variable overhead rate Variable overhead Total Requirement 2. Using Firm B as a benchmark, calculate direct materials and direct manufacturing labor price and efficiency variances for Firm A for one lens. Before calculating the variances, determine the formula you will use to calculate the price variance. (Abbreviation used: Ind. BM = Industry Benchmark.) Input quantity of Firm A Input price of Ind. BM Input price of Firm A ) = Price variance Print Done Now determine the formula you will use to calculate the efficiency variance. Input price of Ind. BM x Input quantity of Firm A Input quantity of Ind. BM ) = Efficiency variance Now calculate the direct materials and direct manufacturing labor price and efficiency variances using Firm B as a benchmark. Label each variance as favorable (F) or unfavorable (U). (Round all amounts to two decimal Firm A DM price variance DM efficiency variance DL price variance DL efficiency variance Variance 1.32 F 0.54' u 1.20 U 4.25 F