Heavy Products, Inc. developed standard costs for direct material and direct labor. In 2017, ll estimated the following standard costs for one of their major products, the 10-gallon plastic container. Budgeted quantity Budgeted price Direct materials 0.80 pounds $60 per pound Direct labor 0.10 hours $20 per hour During June, Heavy Products produced and sold 15,000 containers using 25,000 pounds of direct materials at an average cost per pound of $64 and 12,000 direct manufacturing labor- hours at an average wage of $21.56 per hour. June's direct material flexible-budget variance is A) $18,720 favorable B) $880,000 unfavorable C)$100,000 favorable D) $60,000 unfavorable