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 0.05 hours Budgeted price $50 per pound $25 per hour During June, Heavy Products produced and sold 19,000 containers using 18,000 pounds of direct materials at an average cost per pound of $53 and 17,100 direct manufacturing labor-hours at an average wage of $25.75 per hour. The direct material price variance during June is O A. $12,825 favorable OB. $99,000 favorable O C. $54,000 unfavorable OD. $99,000 unfavorable