Using the data table, please properly finish requirement 2 to find the price variances and quantity efficiency variancesmy numbers are not correct and I don't understand how to correct them.

Please provide working notes and calculations. Thank you!

Data table You are a new junior accountant at Clearlens Corporation, maker of lenses for eyeglasses. Your company sells generic-quality lenses for a moderate price. Your boss, the controller, has given you the latest month's report for the lens trade association. This report includes information related to operations for your firm and your closest competitor for September 2020 . The report also includes information related to the industry benchmark for lens manufacturers for each line item in the report. You are Firm A and your closest competitor is Firm B. (Click the icon to view the data.) Read the requirements. Input quantity of Firm A ( Input price of Ind. BM Input price of Firm A )= Now determine the formula you will use to calculate the efficiency variance. Input price of Ind. BM ( Input quantity of Ind. BM Input quantity of Firm A )= Now calculate the direct materials and direct manufacturing labor price and efficiency variances using Firm B as a benchmark. Label each variance as favorable (F) or unfavorable (U). (Round all amounts to two decimal places.) Requirements 1. Calculate the total variable cost per unit for each firm. Compute the percent of total for the material, labor, and variable overhead components. 2. Using Firm B as a benchmark, calculate direct materials and direct manufacturing labor price and efficiency variances for Firm A for one lens