XYZ Company has the following data: Budgeted Production 1,200 units Budgeted fixed overhead P120,000 Direct labor standard per unit 1.5 hours @ P50 per direct labor hour Direct material standard per unit 0.5 kg @ P23 per kilo Standard variable overhead P30 per direct labor hour Actual production 1.150 units Actual fixed overhead P121,000 Actual direct labor 1,800 hours @ P90,000 Actual direct materials 690 kg @ P15,525 Actual variable overhead P55,800 Calculate the fixed overhead volume variance