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. 0.2 pounds 0.05 hours Budgeted price $60 per pound $15 per hour During June, Heavy Products produced and sold 18,000 containers using 2,100 pounds of direct materials at an average cost per pound of $62 and 900 direct manufacturing labor - hours at an average wage of $60.50 per hour. The direct manufacturing labor efficiency variance during June is O A. $0 O B. $2,723 unfavorable O C. $40,950 favorable O D. $819,000 unfavorable