Orchid Company uses a standard cost system for its production process and applies overhead based on direct labor hours. The following information is available for February when Orchid Company made 4,500 units: Standard: DLH per unit 2.50 Variable overhead per DLH P1.75 Fixed overhead per DLH P3.10 Budgeted variable P21,875 overhead Budgeted fixed overhead P38,750 Actual: Direct labor hours 10,000 Variable overhead P26,250 Fixed overhead P38,000 Using the two-variance approach, the controllable and non-controllable factory overhead variances, respectively, are: P6,062.50 UF; P3,625 UF Some other answer P13,562.50 UF; P3,875 F #6,562.50 UF; P3,125 UF P 5,812.50 UF; #3,875 UF 2 points