Genent Industries, Inc. (Gll), 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 0.6 pounds 0.7 hours Budgeted price $40 per pound $12 per hour During July, Gll produced and sold 4,000 containers using 2,600 pounds of direct materials at an average cost per pound of $37 and 2,825 direct manufacturing labor hours at an average wage of $12.50 per hour. July's direct material flexible - budget variance is O A. $0 O B. $15,200 unfavorable O c. $200 unfavorable O D. $8,000 favorable