16. Rotoplas Inc. reported the following information for their direct materials and direct labor in 2020 for one of their plastic tanks: Budgeted quantity Budgeted price Direct materials 0.30 pounds $90 per pound Direct labor 0.25 hours $30 per hour During June, Rotoplas produced and sold 15,000 containers using 2,400 pounds of direct materials at an average cost per pound of $92 and 3,750 direct manufacturing labor-hours at an average wage of $31.25 per hour. The direct manufacturing labor efficiency variance during June is A) SO B) $85,547 unfavorable C) $229,687.5 favorable D) $918,750 unfavorable