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. Direct materials Direct labor Budgeted quantity 0.4 pounds 0.15 hours Budgeted price $100 per pound $25 per hour During June, Heavy Products produced and sold 23,000 containers using 1,200 pounds of direct materials at an average cost per pound of $105 and 3,450 direct manufacturing labor-hours at an average wage of $100.75 per hour. The direct manufacturing labor efficiency variance during June is O A. $52,138 unfavorable OB. $261,338 favorable OC. $1,742,250 unfavorable OD. $0 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. Direct materials Direct labor Budgeted quantity 0.4 pounds 0.15 hours Budgeted price $100 per pound $25 per hour During June, Heavy Products produced and sold 23,000 containers using 1,200 pounds of direct materials at an average cost per pound of $105 and 3,450 direct manufacturing labor-hours at an average wage of $100.75 per hour. The direct manufacturing labor efficiency variance during June is O A. $52,138 unfavorable OB. $261,338 favorable OC. $1,742,250 unfavorable OD. $0