17. Rotoplas Inc. reported the following information for their direct materials and direct labor in 2020 for one of their plastic tanks: During July, Rotoplas produced and sold 4,000 containers using 1,350 pounds of direct materials at an average cost per pound of $48 and 2,450 direct manufacturing labor hours at an average wage of $12.25 per hour. July's direct material flexible-budget variance is A) $0 B) $4,800 unfavorable C) $7,500 favorable D) $9,900 unfavorable