The manufacturing budget for the producticashieron of 5,000 units for the month of june included 10,000 hours of direct labor at php15 per hour, php150,000. during june, 4,500 units were produced, using 9,600 direct labor hours, incurring php39,360 of variable overhead, and showing a variable overhead efficiency variance of php2,400 unfavorabl
e. the standard variable overhead rate per direct labor hour was