You are a new junior accountant at Clerical 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 don't know which firm is which except that you know you are Firm A. Unit Variable Costs Member Firms For the Month Ended September 30, 2020 Firm B Firm C Firm D Firm A 2oz $4.00 1.10 1.95oz $5.60 1.15 2.15oz $5.00 0.95 2.5oz $4.50 1.00 Industry Benchmark 2.0oz per glass $5.00 per oz 1.00 hour Materials Input Materials Price Labor Hours Used Wage Rate Variable Overhead Rate $15.00 $9.00 $15.50 $13.50 $16.50 $7.50 $15.90 $11.25 $13 per DLH $12 per DLH Required: A. Calculate the total variable costs per unit for each firm in the trade association. B. Using the trade association's industry benchmark calculate direct material and direct labor price and efficiency variances for the four firms. C. Write a brief memo on your company's performance as compared to others