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 Budgeted price Direct materials 0.5 pounds $80 per pound Direct labor 0.2 hours $30 per hour During June, Heavy Products produced and sold 24,000 containers using 1.700 pounds of direct materials at an average cost per pound of $85 and 4,800 direct manufacturing labor-hours at an average wage of 580.75 per The direct manufacturing labor officiency variance during June is O A. $243,600 favorable O . 50 C. $77,520 unfavorable OD $1.218,000 unfavorable