Villa Company's standard cost system contains the following overhead costs, computed based on a monthly normal volume of 25,000 units or 50,000 direct labor hours:

Variable factory overhead P12 per unit

Fixed factory overhead 8 per unit

Total P20 per unit

The following information pertains to the month of April:

Actual factory overhead costs incurred:

Variable P316,680

Fixed P225,000

Actual production 26,000 units

Actual direct labor hours worked 54,600 hours

The total factory overhead cost variance of Villa is

Villa's variable overhead spending variance amounts to

Villa's variable overhead efficiency variance is

Villa's fixed overhead budget or spending variance amounts to

Villa's fixed overhead volume or capacity variance amounts to

Using the two variance method, Villa's controllable variance is