You are a new junior accountant at In View Corporation, maker of lenses for eyeglasses. Your company sells generic-quality lenses for a moderate price. Yourboss, 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.

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.
2.	Using the trade association's industry benchmark, calculate direct materials and direct manufacturing labor price and efficiency variances for the four firms. Calculate the percent over standard for each firm and each variance.

Data Table Unit Variable Costs-Member Firms For the Month Ended September 30, 2017 Firm A Firm B Firm C Firm D Industry Benchmark Materials input Materials price Labor-hours used Wage rate Variable overhead rate 9.25 S 14.00 $ 6.75 $ 11.25 1.90 2.00 1952.451.90 oz. of glass 4.90 $ 5.40 S 5.00S 4.65 S 5.00 per oz 0.70 0.95 0.650.75 7ours s15.50 S 15.00$ 15.25 S 17.00 $ 13.50 per DLH 12.25 per DLH Firm A Firm B Firm C Firm D Direct materials Direct labor Variable overhead | ]% ][ ]% - 100.00 100.00 100.00 100.00 Total Firm A Firm B Firm C Firm D %over %over %over %over Variance standad Variance standard Variance standard Variance standard DM price var DM efficiency var DL price var L efficiency var