The Sta. Ana Company has a budgeted normal monthly capacity of 5,000 labor hours with a standard production of 4,000 units at this capacity. Standard costs are: Materials 2 kilos at P1.00 Labor P8.00 per hour Factory overhead at normal capacity: Fixed expenses P5,000,000 Variable expenses P1.50 per labor hour During September, actual factory overhead totaled P11,250, and 4,500 labor hours cost P33,750. Production during the month was 3,500 units using 7.200 kilos of materials at a cost of P1.02 per kilo. 1. The materials price variance during September was? 2. The labor efficiency variance was