Andrew Company uses a standard cost system for its production process. Andrew Company applies overhead based on direct labor hours. The following information is available for July: Standard:

Direct labor hours per unit 2.20

Variable overhead per hour P2.50

Fixed overhead per hour P3.00 (based on 11,990 DLHs)

Actual: Units produced 4,400

Direct labor hours 8,800

Variable overhead P29,950

Fixed overhead P42,300

12. Refer to Andrew Company. Using the two-variance approach, what is the controllable variance?

13. Refer to Andrew Company. Using the two-variance approach, what is the noncontrollable variance?

14. Refer to Andrew Company; Using the one-variance approach, what is the total variance?