Genent Industries, Inc. (GII), developed standard costs for direct material and direct labor. In 2017, GIl estimated the following standard costs for one of their major products, the 30-gallon heavy-duty plastic container. Direct materials Direct labor Budgeted quantity 0.2 pounds 0.6 hours Budgeted price $50 per pound $16 per hour During July, GIl produced and sold 4,000 containers using 1,000 pounds of direct materials at an average cost per pound of $45 and 2.480 direct manufacturing labor hours at an average wage of $16.25 per hour. The direct manufacturing labor efficiency variance during July is O A. $1,280 unfavorable OB. $620 favorable OC. $1,300 unfavorable OD. $1,900 favorable