21. Genent Industries, Inc. (GII), developed standard costs for direct material and direct labor. In 2017, GII estimated the following standard costs for one of their major products, the 30-gallon heavy-duty plastic container. Budgeted quantity Budgeted price Direct materials 0.60 pounds $20 per pound Direct labor 0.30 hours $14 per hour During July, GII produced and sold 4,000 containers using 2,700 pounds of direct materials at an average cost per pound of $19 and 1,290 direct manufacturing labor hours at an average wage of $14.30 per hour. The direct manufacturing labor flexible-budget variance during July is, A) $1,260.00 unfavorable. C) $1,647.00 unfavorable B) $900.00 favorable D) $3,300.00 favorable