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 0.6 pounds Direct labor 0.05 hours Budgeted price $60 per pound $25 per hour During June, Heavy Products produced and sold 23,000 containers using 1,100 pounds of direct materials at an average cost per pound of $63 and 1,150 direct manufacturing labor-hours at an average wage of $60.75 per hour. The direct manufacturing labor efficiency variance during June is A. $41,113 favorable B. $3,493 unfavorable O C. SO D. $822,250 unfavorable