please show all computations, thank you very much.

PROBLEM 3: Great Corporation has a standard cost system in which it applies manufacturing overhead to products on the basis of standard machine-hours (MHs). The company has provided the following data for the most recent month: Budgeted level of activity Actual level of activity Cost formula for variable overhead cost Budgeted fixed overhead cost Actual total variable overhead Actual total fixed overhead 7,400 MHS 7,500 MHS $5.90 per MH P60,000 P42,750 P61,000 What was the variable overhead spending variance for the month? A) P1,500 favorable B) P590 unfavorable C) P 910 favorable D) P1,000 unfavorable