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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

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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 0.8 pounds 0.05 hours Budgeted price $50 per pound $25 per hour Direct materials Direct labor During June, Heavy Products produced and sold 19,000 containers using 21,000 pounds of direct materials at an average cost per pound of $54 and 15,200 direct manufacturing labor-hours at an average wage of $25.50 per hour. The direct material price variance during June is O A. $374,000 unfavorable B. $374,000 favorable O C. $84,000 unfavorable O D. $7,600 favorable

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