HL Co. the consultant of HP Co. had summarized the following standard cost data extracted from the historical records and performance reports issued by the cost accounting department in the prior year to assist in her analysis and evaluation of the standards costing policy of the company:

	Input required per unit	Standard Cost per unit	Standard Cost per unit
Direct Materials	6 kg / unit	P90/kg	P540
Direct Labor	5 hrs / unit	P50/hr	P250

Other information follows:

• Budgeted FOH for the year:

Variable	480,000
Fixed	600,000

• The company's normal capacity per month is 400 units
• Actual Cost materials purchased for the year is P2,342,000
• During the year direct materials purchased is 26,880 kg while direct materials actually used is 24,760 kg
• Actual labor cost for the year 1,080,000 of which 24,900 direct labor hours was consumed
• Actual factory overhead amounted to 3,320,000, 65% of which is fixed cost, FOH is based on labor hours
• Actual production during the year 5,150 units

Required:

1. Compute for the spending variance
2. Compute for variable overhead efficiency variance
3. Compute for controllable variance