ABC developed standard costs for direct labor. In 2017, Allestimated the following standard costs for one of their major products, the 10 gallon plastic container Budgeted quantity Budgeted price 0.25 hours $30 per hour Direct labor During AUGUST, ABC produced and sold 15,000 containers using 2.400 pounds of direct materials at an average cont per pound of 502 and 3,750 direct martincturing oor hours at an average wage of $91,25 per hour The direct manufacturing labor efficiency variance during AUGUSTI $23,000 favorable $3,000 unfavorable 0 $20,000 favorable