Question 48 2 pts Founding Titan Company's product has a labor standard of 2 hours per unit. For 2020, it estimates its production will be 200,000 units. It budgets total overhead at Php900,000, which results in a fixed overhead rate of Php1.50 per hour. Actual data for the year includes: Actual production, 198,000 units (440,000 direct labor hours), Actual variable overhead, Php352,000, Actual fixed overhead. Php575,000. The variable overhead efficiency variance for 2020 is O Php 66,000 UF O Php 33,000 F Php 33,000 UF O Php 35,520 F