Rukia Company manufactures water pumps and uses a standard cost system. The standard overhead costs per water pump are based on direct labor hours and are as follows:

Variable overhead (4 hours at Php8 per hour)Php 32Fixed overhead (4 hours at Php5 per hour)Php 20

The fixed OH rate is based on a capacity of 140,000 direct labor hours per month.

The following information is available for the month of July:

• 30,8000 pumps were produced although 35,000 had been scheduled for production
• 131,600 direct labor hours were worked at a total cost of Php 1,316,000
• the standard direct labor rate is Php9 per hour
• the standard direct labor time per unit is 4 hours
• Variable overhead costs were Php 1,036,000
• Fixed overhead costs were Php 756,000

Ichigo's variable overhead efficiency variance for July was

Group of answer choices

Php 67,200 UF

Php 280,000 UF

Php 134,000 UF

Php 84,000 F