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Genent Industries, Inc. ( GII ) , developed standard costs for direct material and direct labor. In 2 0 1 7 , GII estimated the

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Genent Industries, Inc. (GII), developed standard costs for direct material and direct labor. In 2017, GII estimated the following standard costs for one of their major
.products, the 30-gallon heavy-duty plastic container
During July, GII produced and sold 4,000 containers using 1,000 pounds of direct materials at an average cost per pound of $37 and 475 direct manufacturing labor hours at
.an average wage of $18.75 per hour
The direct material efficiency variance during July is
favorable $5,000.a
unfavorable $5,000.b
favorable $7,400.c
unfavorable $8,000.d
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