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Ballina has DL standards of 1.5 DLH per unit and $10/DLH. Actual DLH were 17,900 at a cost of $182,580. It produced 12,000 units. What
Ballina has DL standards of 1.5 DLH per unit and $10/DLH. Actual DLH were 17,900 at a cost of $182,580. It produced 12,000 units. What is Ballina's DL rate variance? (Your answer should be numerical with no parentheses or alphabetical characters).
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