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 $80 per pound $10 per hour Direct labor 0.2 hours During June, Heavy Products produced and sold 23,000 containers using 18,000 pounds of direct materials at an average cost per pound of $86 and 16,100 direct manufacturing labor -hours at an average wage of $10.75 per hour. June's direct material flexible -budget variance is O A. $108,000 favorable B. $260,000 unfavorable O C. $12,075 favorable O D. $138,000 unfavorable