The standard costs and actual costs for factory overhead for the manufacture of 2,500 units of actual production are as follows:

Standard Costs

Fixed overhead (based on 10,000 hours) 3 hours @ P.80 per hour

Variable overhead 3 hours @ P2 per hour

Actual Costs

Total variable cost, P18,000

Total fixed cost, P8,000

The amount of the total factory overhead cost variance is:Required to answer. Single choice.