Benson Company, which uses a standard cost system, budgeted P600,000 of fixed overhead when 40,000 machine hours were anticipated. Other data for the period were:

Actual units produced: 10,000

Standard production time per unit: 3.9 machine hours

Fixed overhead incurred: P620,000

Actual machine hours worked: 42,000

1. Benson's fixed-overhead budget variance is?
2. Benson's fixed-overhead volume variance is?