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:

Employees were expected to be productive $8$ hours per day. Compensation costs were $$94$ per day per employee. During November,

which had $21$ working days, the following number of claims were processed:

Simple claims

$3,150$ processed

Complex claims

$650$ processed

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 $26$ 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$).$