PLEASE ANSWER 2A (labor efficiency variance) ONLY. I will attach previous parts for reference. Thank you!

Becton Labs, Inc., produces various chemical compounds for Industrial use. One compound, called Fludex, is prepared using an elaborate distilling process. The company has developed standard costs for one unit of Fludex, as follows: Direct materials Direct labor Variable manufacturing overhead Total standard cost per unit Standard Quantity or Hours 2.5 ounces 1.4 hours 1.4 hours Standard Price or Rate $20.00 per ounce $22.50 per hour $ 3.50 per hour Standard Cout $50.00 31.50 6.90 $86.40 During November, the following activity was recorded related to the production of Fludex: a. Materials purchased, 12,000 ounces at a cost of $225,000 b. There was no beginning inventory of materials, however, at the end of the month, 2,500 ounces of material remained in ending Inventory c. The company omploys 35 lab technicians to work on the production of Fludex. During November they each worked an average of 160 hours at an average pay rate of $22 per hour d. Variable manufacturing overhead is assigned to Flodex on the basis of direct labor-hours. Variable manufacturing overhead costs during November totaled $18,200. (6. During November, the company produced 3,750 units of Fiudex. Required: 1. For direct materials: a. Compute the price and quantity variances b. The materials were purchased from a new supplier who is anxious to enter into a long-term purchase contract. Would you recommend that the company sign the contract? 2. For direct labor a. Compute the rate and efficiency variances. b. In the past, the 35 technicians employed in the production of Fludex consisted of 20 senior technicians and 15 assistants. During November, the company experimented with fewer senior technicians and more assistants in order to reduce labor costs. Would you recommend that the new labor mix be continued? 3. Compute the variable overhead rate and efficiency variances, Answer is not complete. Complete this question by entering your answers in the tabs below. Req 1A ReqiB Req 2A Req 2B Req3 they For direct materials, compute the price and quantity variances. (Indicate the effect favorable, "U" for unfavorable, and "None" for no effect (i.e., zero varlance). Input 15,000 F Materials price variance Materials quantity variance 2,500 U Rule Req1B > x Answer is complete but Complete this question by entering your answers in the tab Req 1A Req1B Reg 2A Req 2B Reg 3 For direct labor, compute the rate and efficiency variances. (Indicate "U" for unfavorable, and "None' for no effect (i.e., zero variance). In 2,800 F F Labor rate variance Labor efficiency variance OXU