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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 Direct materials Direct labor Budgeted quantity 0.6 pounds 0.15 hours Budgeted price $80 per pound $25 per hour During June, Heavy Products produced and sold 24,000 containers using 1,900 pounds of direct materials at an average cost per pound of $82 and 14,400 direct manufacturing labor- hours at an average wage of $26.56 per hour. The direct manufacturing labor price variance during June is OA. OB. OC. $22,464 unfavorable $22,464 favorable $996,200 unfavorable D, $3,800 unfavorable

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