Data table 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. You aro a new junior accountant at Clearview Corporasion, maker of lenses for eyeglasses. Your company sells generic-quality lonses for a moderate price: Your boss, the controller, has piven you the latest montit's report for the lens trade association. This report includes information related to operations for your firm and your closest competior for September 2020 . The. report also includes informabion related to the industry benchmark for lens manufacturers for each line item in the report. You are Fim A and your closest compebitor is Firm B (Click the icon to view the data) Read the ressimments Requirement 1. Calculate the total varabie cost per unit for each firm. Compule the percent of total for the material, labor, and variable overhead components. (Ricund all coat amourts to the noarest cent. Round the percentages io two decimal places. Due to rounding the total of the percentages may not equal 100% )