Genent Industries, Inc. $($GII$),$ developed standard costs for direct material and direct labor. In $2020,$ GII estimated the following standard costs for one of their major products, the $30-$gallon heavy$-$duty plastic container.

Budgeted quantity Budgeted price

Direct materials $0\mathrm{.}20$ pounds $$20$ per pound

Direct labor $0\mathrm{.}60$ hours $$18$ per hour

During July, GII produced and sold $3000$ containers using $700$ pounds of direct materials at an average cost per pound of $$16$ and $1825$ direct manufacturing labor hours at an average wage of $$18\mathrm{.}30$ per hour.

The direct manufacturing labor price variance during July is:

A$.$

$$450\mathrm{.}00$ unfavorable

B$.$

$$547\mathrm{.}50$ unfavorable

C$.$

$$540\mathrm{.}00$ favorable

D$.$

$$800\mathrm{.}00$ unfavorablebudget variance during September is:

A$.$

$$120$ favorable

B$.$

$$120$ unfavorable

C$.$

$$520$ favorable

D$.$

$$520$ unfavorable