please let me understand how to solve Req. 3! All of it is wrong and I don't understand why. Please show working notes/calculations

report. You are Firm A and your closest competitor is Firm B. (Click the icon to viow the data.) Read the requirements. places. Due to rounding the total of the percentages may not equal 100%.) Requirement 2. Using Firm B as a benchmark, calculate direct materials and direct manufacturing labor price and eficiency 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.) ( Now determine the formula you will use to calculate the efficiency variance. (InputquantityofInd.BM- Data table