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 0.4 pounds 0.5 hours OA. $1,045 favorable OB. $1,170 unfavorable OC. $2,215 favorable OD $1,215 unfavorable Budgeted price $50 per pound $13 per hour During July, Gll produced and sold 4,000 containers using 1,900 pounds of direct materials at an average cost per pound of $48 and 2,090 direct manufacturing labor hours at an average wage of $13.50 per hour The direct manufacturing labor efficiency variance during July is

the drect menuacturng sber effcency vanarce durag dily is A. 51,045 theratien B 81,170 unferoratio c 12215 tavoratis D. 51215 urlarecetio