The loan department of Opelka Bank uses standard costs to determine the overhead cost of processing loan applications. During the current month, a fire occurred, and the accounting records for the department were mostly destroyed. The following data were salvaged from the ashes.

Standard variable overhead rate per hour

P9

Standard hours per application

2

Standard hours allowed

2,000

Standard fixed overhead rate per hour

P6

Actual fixed overhead cost

P12,600

Fixed overhead budget

P12,600

Overhead controllable variance

P1,200 U

Variable overhead budget based on standard hours allowed

P18,000

Based on the information above, answer the following:

1. Variable overhead costs applied was

2. Total actual overhead cost was