Wallpaper Creation manufactures Madonna wallpaper. The following information relates to production for last quarter. White wallpaper ( 1 roll at P66,00 per roll) P66.00 Pictures of Madonna (25 pcs at P5.00 per p 125.00 Direct labor (0.75 hours at P52.00 per hour) 39.00 Variable overhead (0.75 hours at P24.00 per hour) 18.00 Standard cost per unit P248.00 Variable overhead is based on direct labor hours. Actual cost data for the quarter: Wallpaper purchased 2,000 rolls at P63.50 per roll Wallpaper used 1,560 rolls Pictures purchased 38,000 for P182,400 Pictures used 37,950 Direct labor hours P54.00 Average direct labor rate/hour P54.00 Variable overhead cost P28,600 Rolls produced 1,500 Rolls sold 20 32. What is the variable overhead spending variance for the quarter? a. P 630 favorable b. P 840 favorable c. P1,600 unfavorable d. P2,440 unfavorable