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. Budgeted price Budgeted quantity $20 per pound 0.3 hours $12 per hour Direct materials 0.1 pounds Direct labor During July, Gll produced and sold 3,000 containers using 450 pounds of direct materials at an average cost per pound of $16 and i 980 direct manufacturing labor hours at an average wage of $12.75 per hour. July's direct material flexible-budget variance is A. $0 B. $3,000 favorable OC. $1,200 unfavorable OD. $4,200 unfavorable