1.Superior Company, which started business on April 1, uses a standard cost system in accounting for manufacturing costs.The standard costs for a unit of its product are:

Materials:2 units at P3 per kilo

P6.00

Labor:1 hour at P4 per hour

4.00

Factory overhead:75% of direct labor cost

3.00

= P13.00

Following data were gathered from Superior's records for April:

Units produced

5,000

Units sold

4,000

Sales

P100,000

Purchases (11,000 kilos)

P38,500

Materials price variance (applicable to April purchases)

P550 unfavorable

Actual quantity of materials used

10,500 kilos

Actual labor hours worked

4,800 hours

Direct labor rate variance

P800 favorable

Factory overhead total variance

P500 unfavorable

a.The material quantity variance for April was ____________.

b.The direct labor efficiency variance for April was ____________.

c.The actual factory overhead for April was _______________.