The FLEX Company uses a flexible budget. The following are sales and cost budgeted for 2015: No Beginning Inventorles, Unit sales 20,000; No Ending Inventories; Sales P 200,000; Budgeted production Costs P 130,000; Gross Profit P 70,000. The 2015 budgeted sales level was the normal capacity level used in calculating the predetermined OH rate per direct labor. At the end of 2015, the company reported production and sales of 18,400 units. Total OH incurred was exactly equal to the budgeted oH for the year. At December 31, OH was under applied by P 2,000. How much is the total fixed OH