eavy Products, Inc. developed standard costs for direct material and direct labor. In 2017, All estimated the following standard costs for one of their major products, the 10-gallon plastic container Deect materials Direct labor Budgeted quantity 0,7 pounds 02 hours Budgeted price $50 per pound $15 per hour During June, Heavy Products produced and sold 25.000 containers using 19.000 pounds of direct materials at an average cost per pound of $53 and 17.500 direct manufacturing labor-hours at an average wage of $16.50 per h June's direct matenal flexible-budget variance is, OA $57,000 favorable $75,000 unfavorable OC $132,000 unfavorable OD. $27.300 favorable COLD