The Foster 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:

Simple claim	45	minutes
Complex claim	2.5	hours

Employees were expected to be productive 8 hours per day. Compensation costs were $94 per day per employee. During April, which had 21 working days, the following number of claims were processed:

Simple claims	3,050	processed
Complex claims	660	processed

Required:

1. Calculate the number of workers that should have been available to process April claims. (Do not round intermediate calculations.)
2. Assume that 29 workers were actually available throughout the month of April. Calculate a labor efficiency variance expressed as both a number of workers and a dollar amount for the month. (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).)