4.Palestine medicine company has reached for a new treatment of eye drop , the management after scientific studies determined that each unit of eye drop required 2 mlg of soduiom and 3 labor hours to br ready, the budgeted cost of soduiom is $10 per mlg and each labor hour costed $5, cost of V.OH is $2 per Labor hour. during the year the company actually purchased 30000 mlg of soduiom at a cost of $360,000. Actually soduim used was 25000 mlg, the actual labor hour used 28000 labor hour at a cost of $126,000 and V.OH Cost $60,000, if actual production were 10000 units, compute V.OH Rate Variance?

a. $0.

b. $4000 U.

c. $8000 F.

d. $4000 F.