what is the computation and final answer in this?

A company absorbs overheads on machine hours, which were budgeted at 11,250 with overheads of P258,750,000. Actual results were 10,980 hours with overheads of P254,692,000. Overheads were: Under absorbed by P2,152,000. Over-absorbed by P4,058,000. Under absorbed by P4,058,000. Over-absorbed by P2,152,000. A firm absorbs overheads on labor hours. In one period 11,500 hours were worked, actual overheads were P138 million and there were P 23 million over absorption. The overhead absorption rate per hour was: P10,000 P14,000 P12,500 P17,000