The Flynn Insurance Company developed standard times for processing claims. When a claim was received at the processing center, it was first reviewed and classified as simple or complex. The standard time for processing was: SimpleclaimComplexclaim Employees were expected to be productive 8.5 hours per day. Compensation costs were $91 per day per employee. During November, which had 21 working days, the following number of claims were processed: SimpleclaimsComplexclaims3,150processed600processed Required: a. Calculate the number of workers that should have been available to process November claims. Note: Do not round intermediate calculations. b. Assume that 28 workers were actually available throughout the month of November. Calculate a labor efficiency variance expressed as both a number of workers and a dollar amount for the month. Note: Round "Efficiency variance, in number of workers" to nearest whole number. Use the rounded number in subsequent calculations. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance)