The following standards for variable overhead have been established for Mabuhay Company that makes only one product: Standard hours per unit of output 5.40 hours Standard variable overhead rate P 14.00 per hour

The following data pertain to operations for the last month: Actual hours 9,100 hours Actual total variable overhead cost P 125,090.00 Actual output 1,670 units

REQUIRED: Compute for the following: (a) variable manufacturing overhead rate variance = (b) variable manufacturing overhead efficiency variance = (c) variable manufacturing overhead spending variance. =