Heavy Products, Inc. developed standard costs for direct material and direct labor. In 2017, All estimated the following standard costs for one of their major products, the 10 gallon plastic container. Budgeted quantity Direct materials Direct labor 0.30 pounds 0.25 hours Budgeted price $90 per pound $30 per hour During June, Heavy Products produced and sold 15,000 containers using 2,400 pounds of direct materials at an average cost per pound of $92 and 3,750 direct manufacturing labor hours at an average wage of $91.25 per hour. The direct manufacturing labor efficiency variance during June is