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. Budgeted price 0.6 pounds 0.15 hours $90 per pound $25 per hour During June, Heavy Products produced and sold 20,000 containers using 2,100 pounds of direct materials at an average cost per pound of $96 and 3,000 direct manufacturing labor-hours at an average wage of $90.50 per hour. The direct manufacturing labor efficiency variance during June is OA $1,310,000 unfavorable OB. $0 Oc. $40,725 unfavorable OD. $190,500 favorable +