Mandy Co. adopted a standard cost system several years ago. The standard costs for the prime costs of its single product follow:

Material: 10 kg @ P4.50/kg P45.00

Labor: 6 hours @ P8.50/hr P51.00

The following operating data were taken from the records for November:

Units completed: 5,800 units

Budgeted output: 6,000 units

Materials purchased: 60,000 kg

Total actual labor costs: P306,600

Actual hours of labor: 36,500 hours

Material usage variance: P2,250 unfavorable

Total material variance: P450 unfavorable

Required:

Compute for the following:

1. actual material used

2. actual cost paid per kilogram

3. Labor rate variance

4. Labor efficiency variance