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 produ the 10-gallon plastic container. Budgeted quantity Budgeted price Direct materials 0.4 pounds $100 per pound Direct labor 0.05 hours $25 per hour During June, Heavy Products produced and sold 20,000 containers using 1,400 pounds of direct materials at an average cost per pound of $102 and 1,000 direct manufacturing labor - hours at an average wage of $101.00 per hour. The direct manufacturing labor officiency variance during June is _ A. $5,050 unfavorable OB. $76,000 favorable O C. $0 OD. $1,520,000 unfavorable