Pearce Company uses a standard cost system for its production process. Pearce Company applies factory overhead based on direct labor hours. The following information is available for July:

Standards:	Per Unit
Direct labor hours	2.20
Variable overhead	P2.50
Fixed overhead per hour (based on 11,990 DLHs)	P3.00
Units produced	4,400
Direct labor hours used	8,800
Actual Variable overhead	P29,950
Actual Fixed overhead	P42,300

1. The controllable variance is

2. The non- controllable variance is

3. The efficiency variance is

4. The total spending variance is