Flair operated at 90% of capacity during 2012. The actual factory overhead for 2012 was P252,000. What was the budget (controllable) overhead variance for the year?

A newly established restaurant along Roxas Boulevard decided to adopt the ABC method of costing. The following are the budgeted figures for the coming year for the three major activities:

Activity Cost Pool	Activity Cost Driver	Budgeted costs
Serving party of diners	Number of party served	33,000
Serving a dinner	Number of dinners served	138,000
Serving drinks	Number of drinks served	24,000

For the current period, the eatery had the following activities:

Serving party of diners	6,000 parties
Serving a dinner	15,000 diners
Serving drinks	10,000 drinks

The total costs for the month including organization-sustaining costs amounted to P240,000.