plz fast..

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 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 sodulm used was 25000 mlg, the actual labor hour used 28000 tabor hour at a cost of P$126,000 and V.OH Cost $60,000, i actual production were 10000 units, compute DL Efficiency Variance F $10000 a O F $ 14000 DO U $140000 U $10000 do