Genent Industries, Inc. (GII), developed standard costs for direct material and direct labor. In 2020, GIl estimated the following standard costs for one of their major products, the 30-gallon heavy-duty plastic container During July, Gil produced and sold 4,000 containers using 3,050 pounds of direct materials at an average cost per pound of $27 and 3,280 direct manufacturing labor hours at an average wage of $18.75 per hour: The direct manufacturing labor efficiency variance during July is A. \$3,900.00 fivvorable B. $1,500.00 unfavorable C. $1,440.00 untavorable D. $2,460.00 favorable