You are a new junior accountant at Clearfocus 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 three of your competitors within the trade association. The report also includes information related to the industry benchmark for each line item in the report. You do not know which firm is which, except that you know you are firm A (Click the icon to view the data.) Read the requirements, ... Requirement 1. Calculate the total variable cost per unit for each firm in the trade association. Compute the percent of total for the material, labor, and variable overhead components. (Round all cost amounts to the nearest cent. Round the percentages to two decimal places. Due lo rounding the total of the percentages may not equal 100%.) FirmA -X - % Data Table Direct materials Direct labor % % Variable overhead % 100.00 % Total Materials input Materials price Unit Variable Costs - Member Firms For the Month Ended September 30, 2017 Firm A Firm B Firm C Firm D Industry Benchmark 2.15 2.10 2.35 2.50 2.15 oz. of glass $ 5.20 $ 5.70 S 5.30 S 4.80 S 5.30 per oz. 0.60 0.75 0.50 0.45 0.45 hours $ 15.00 $ 14.75 S 14.50 S 16.25 S 13.00 per DLH $ 9.25 $ 13.00 S 8.00 S 11.25 S 12.25 per DLH Labor-hours used Wage rate Variable overhead rate Print Done