Genent Industries, Inc. $($GII$),$ developed standard costs for direct material and direct labor. In $2017,$ Gll estimated the following standard costs for one of their major

products, the $30-$gallon heavy$-$duty plastic container.

During July, Gll 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\mathrm{.}75$ per hour.

The direct material efficiency variance during July is

a$.$ $$7,400$ favorable

b$.$ $$5,000$ favorable

c$.$ $$8,000$ unfavorable

d$.$ $$5,000$ unfavorable