How did the answer in 27 became letter E and B in 28? Thank you!

27. The Sta. Ana Company has a budgeted normal monthly capacity of 5,000 labor hours with a standard production of 4,000 units at this capacity. Standard costs are: Materials Labor 2 kilos at P1.00 P8.00 per hour Factory overhead at normal capacity: Fixed expenses - P5,000.00 Variable expenses P1.50 per labor hour During September, actual factory overhead totaled P11,250, and 4,500 labor hours cost P33,750. Production during the month was 3,500 units using 7,200 kilos of materials at a cost of P1.02 per kilo. The materials price variance during September was: a. P1,440 unfavorable. d. P3,440 unfavorable. b . P204 favorable. e. None of the above. c. P140 favorable. 28. Refer to Question No. 27. The labor efficiency variance was: a. P2,250 unfavorable. d. P62.50 favorable. . b. P1,000 unfavorable. e. None of the above. C . P2, 187.50 favorable