During July, GII produced and sold 4,000 containers using 1,500 pounds of direct materials at an average cost per pound of $27 and 825 direct manufacturing labor hours at an average wage of $12.75 per hour.

The direct material efficiency variance during July is

The direct material efficiency variance during July is A. $4,500 unfavorable B. $4,500 favorable C. $9,000 unfavorable D. $8,100 favorable