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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 sodulom and 3 labor hours to br ready, the budgeted cost of soduiom 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 mlg af 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 75126,000 and V.OH Cost $60,000, if actual production were 10000 units, compute DL Rate Variance U $14000 a 0 -F $10000 .bo .F 5140000 U $10000 do