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Union Co. uses a standard costing system. The following factory overhead and production data are available for May: P1.00 24.00 Standard fixed overhead rate per direct labor hour Standard variable overhead rate per direct labor hour Budgeted monthly direct labor hours Actual direct labor hours worked Standard direct labor hours allowed for actual production Overall overhead variance - favorable 40,000 39,500 39,000 P2,000 What is the applied factory overhead for May? O P199,500 O P197,500 OP197,000 OP195.000