How did the answer in the last question became letter B (35,000). Thanks!

The following information relates to a department of I. Graham Company for the fourth quarter 2018: Actual total overhead (fixed plus variable) ........... P178,500 Budget formula... ... .. .... P1 10,000 plus P0.50 per hour Total overhead application rate ..... P1.50 per hour Spending variance ......... . .. . . . . .. .... P8,000 unfavorable Volume variance............. P5,000 favorable The total overhead variance is divided into three variances: spending, efficiency, and volume. What were the actual hours worked in this department during the quarter? a. 110,000 C. 137,000 b. 121,000 d. 153,000 Refer to Question no. 33. What were the standard hours allowed for good output in this department during the quarter? a. 105,000 C . 120,000 b. 106,667 d. 115,000 Refer to Question no. 33. Each unit takes five hours to manufacture, and the selling price is P4.50 per unit. Based on the overhead budget formula, how many units must be sold to generate P30,000 more than total budgeted overhead costs? a. 27,500 C. 55,000 b. 35,000 d. 70,000