H The Flynn Insurance Company developed standard times for processing claims. When a claim was received at the processing center,was first reviewed and classified as simple or complex. The standard time for processing was:Simple claimComplex claim30 minutes2.5 hoursEmployees were expected to be productive 8.5 hours per day. Compensation costs were $91 per day per employee. DuringNovember, which had 22 working days, the following number of claims were processed:Simple claimsComplex claims3,150 processed660 processedRequired:a. Calculate the number of workers that should have been available to process November claims.Note: Do not round intermediate calculations.b. Assume that 20 workers were actually available throughout the month of November. Calculate a labor efficiency varianceexpressed as both a number of workers and a dollar amount for the month.Note: Round "Efficiency variance, in number of workers" to nearest whole number. Use the rounded number in subsequentcalculations. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect(i.e., zero variance).Answer is complete but not entirely correct.17a. Number of workersb. Efficiency variance, in number of workersc. Efficiency variance, in dollar amount30 UU$$ (4,621)33

Efficiency variance refers to the difference between the actual and standard amounts of a resource…

The Flynn Insurance Company developed standard times for processing claims. When a claim was received at the processing cent was first reviewed and classified as simple or complex. The standard time for processing was: Simple claim Complex claim 30 minutes 2.5 hours Employees were expected to be productive 8.5 hours per day. Compensation costs were $91 per day per employee. During November, which had 22 working days, the following number of claims were processed: Simple claims Complex claims 3,150 processed 660 processed