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 Budgeted quantity 0.4 pounds 0.1 hours Budgeted price $50 per pound $16 per hour Direct labor During July, Gll produced and sold 3,000 containers using 1,300 pounds of direct materials at an average cost per pound of $48 and 375 direct manufacturing labor hours at an average wage of $16.50 per hour. The direct manufacturing labor efficiency variance during July is O A. $188 favorable O B. $1,238 unfavorable O C. $1,388 favorable OD. $1,200 unfavorable