Gonent tous les bouc (GH), developed standard costs for direct material and died lobor. In 2017, Gillestimated the following standard cons force of the major products. The 30-gado hawy-day die Budgeted quantity Budgeted price Direct 3 pounds 540 per pound 0.5 hours $13 per hour Ouring July. G produced and sold 4.000 containers using 1 500 pounds of direct materials at an average cost per pound of $37 and 2,080 deed manufacturing both at an average age of 13.30 pet The direct manufacturing labor efficiency variance during July is Direct labor SA 51,56 favorable B. 51,064 unfavorable CS6 favorable D. ST.000 univorable