Booke Manufacturing had worked on two jobs. Job 101 and Job 102 last year. The estimated manufacturing overhead for last year was P 30.000 (fixed) and P5.00 per direct labor hour (variable) and estimated 2.000 direct labor hours. The factory overhead control secount has a balance of P 37,000. Actual hours used for Job 101 was 1,200 and for Job 102 was 1,000. 3. What is the total spending variance?