Gement Industries, Inc. (G11), developed standard costs for direct material and direct labor. In 2000, il estimated the following standard costs for one of their major products, the 3-palion heavy duty plastic container, Budgeted quantity Budgeted price Direct materials 0.5 pounds 5 per pound Direct labor 0.8 hours $18 per hour During July, all produced and sold 4.000 containers using 2.200 pounds of direct materials at an average cost per pound of 29 and 3.290 direct manufacturing labor hours at an average wage of $18.40 per hour. The direct material efficiency variance during July is O A $5,800 favorable OB. $3,800 favorable Oc. $6.000 unfavorable OD. $3,800 unfavorable Cinture