3. 2G Fabrications specializes in garage doors for homes. The standard quantity of direct labor to manufacture a door is 3 hours. The standard hourly wage in this department is P75 per hour. During January, the target 150 doors were produced. The payroll records indicate that 480 hours were worked at a total cost of P34,560. Required: Compute the following: a. Labor rate variance b. Labor efficiency variance c. Total labor variance