PLEASE PROVIDE SOLUTION

Calma Company uses a standard cost system. The following budget, at normal capacity, and the actual results are summarized for the month of December:

Budgeted data:

Direct labor hours 24,000

Variable factory OH P 48,000

Fixed factory OH P108,000

Total factory OH per DLH P 6.50

Actual data for December were as follows:

Direct labor hours worked 22,000

Total factory OH P147,000

Standard DLHs allowed for capacity attained 21,000

Using the two-way analysis of overhead variance, what is the uncontrollable variance for December?

Group of answer choices

a. P3,000 Favorable

b. P9,000 Unfavorable

c. P5,000 Favorable

d. P13,500 Unfavorable

PLEASE PROVIDE SOLUTION