The following information pertains to the production department of KAMATAYAN Corp. Particulars Actual Costs Budgeted Costs Direct Materials 247,000 230,000 Direct Labor 183,500 165,000 Indirect Salaries* 190,000 220,000 Indirect Materials 16,500 18,000 Allocated Repairs and 70,000 50,000 Maintenance Depreciation 30,000 25,000 Allocated Utilities Costs 26,000 25,000 Total Cost 763,000 733,000 *Indirect Salaries includes the salary of manager budgeted at P28,000 with actual cost of P35,000. Required: 1. Compute for the Actual Non-controllable cost. 2. Assume that the top-level management is evaluating the performance of its production manager. Compute for total cost variance where the manager should be evaluated (favorable)/unfavorable