Palestine medicine company has reached for a new treatment of eye drop, the management after scientific studies determined that each unit of arye drop required 2 mig of soduiom and 3 labor hours to br ready, the budgeted cost of sodulom is $10 per mig and each labor hour costed $5, cost of V.OH is $2 per Labor hour. during the year the company actually purchased 30000 mig of soduiom at a cost of $360,000. Actually soduim used was 25000 mig, the actual labor hour used 28000 labor hour at a cost of 7$126,000 and V.OH Cost $60,000, if actual production were 10000 units, compute DL Efficiency Variance U $14000 a 0 F$10000.0 U $10000.0 .F$14000 do