XLR8 Company developed standard costs for direct material and direct labor. In 2017, XLR8 estimated the following standard costs for one of their major products, the 10 -gallon plastic container. During June, XLR8 produced and sold 15,000 containers using 25,000 pounds of direct materials at an average cost per pound of P64 and 12,000 direct manufacturing labor-hours at an average wage of P21.56 per hour. June's direct material flexible-budget variance is XLR8 Company developed standard costs for direct material and direct labor. In 2017, XLR8 estimated the following standard costs for one of their major products, the 10 -gallon plastic container. During June, XLR8 produced and sold 15,000 containers using 25,000 pounds of direct materials at an average cost per pound of P64 and 12,000 direct manufacturing labor-hours at an average wage of P21.56 per hour. June's direct material flexible-budget variance is