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 $93 per day per employee. During November, which had 20 working days, the following number of claims were 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 37 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)