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 0.9 pounds 0.15 hours Budgeted price $100 per pound $35 per hour During June, Heavy Products produced and sold 18,000 containers using 20,000 pounds of direct materials at an average cost per pound of $106 and 16,200 direct manufacturing labor - hours at an average wage of $36.25 per hour. June's direct material flexible - budget variance is O A. $108,000 unfavorable O B. $20,250 favorable O C. $500,000 unfavorable OD. $120,000 favorable