The data below relate to the month of November for Badong, Inc. which uses a standard cost system: Actual direct labor cost, P43,400 Actual hours used, 14,000 Standard hours allowed for good output, 15,000 Direct labor rate variance - debit, 1,400 Actual total overhead, 32,000 Budgeted fixed cost, 9.000 Normal activity in hours, 12,000 Total application rate per standard direct labor hour, 2.25 Badong uses a two-way analysis of overhead variance. What was Badong's direct labor usage variance for November? P3,200 favorable P3,000 unfavorable P3,200 unfavorable P3,000 favorable