Genent Industries, Inc. (Gm), 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-galon heavy-duty plastic container Budgeted quantity Budgeted price Direct materials 0.1 pounds $50 per pound Direct labor 0 3 hours $17 per hour During July, Gil produced and sold 3,000 containers using 500 pounds of direct materials at an average cost per pound of 549 and 900 direct manufacturing labor hours at an average wage of $17.25 per hour The direct manufacturing labor flexible - budget variance during Julys_ O A $14.400 favorable O B. $1,778 unfavorable OC. $1.530 unfavorable OD 51,305 favorable MacBook Air caps lock