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. Budgeted price Direct materials 0.7 pounds $100 per pound Direct labor 0.15 hours $10 per hour During June, Heavy Products produced and sold 15,000 containers using 25,000 pounds of direct materials at an average cost per pound of S102 and 10,500 direct manufacturing labor - hours at an average wage of $11.56 per hour. June's direct material flexible - budget variance is A. $30,000 unfavorable B. $1,500,000 unfavorable OC. $16,380 favorable D. $50,000 favorable