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Company developed standard costs for direct material and direct labor. In 2020, Company estimated the fotowing standard costs for one of their major products, the

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Company developed standard costs for direct material and direct labor. In 2020, Company estimated the fotowing standard costs for one of their major products, the plastic container. Budgeted quantity Budgeted price Direct materials 0.25 pounds $30 per pound Direct labor 0.13 hours $16per hour Actual During July. Company produced and sold 6,000 containers using 1.100 pounds of direct materials at an average cost per pound of $20 and 600 direct manufacturing labor hours at an average wage of 515 per hour Direct Labor efficiency variance is: A $2.880F B. $800F C. $800U D.None of them

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