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Heavy Products, Inc. developed standard costs for direct material and direct labor. In 2017, AII estimated the following standard costs for one of their major

Heavy Products, Inc. developed standard costs for direct material and direct labor. In 2017, AII estimated the following standard costs for one of their major products, the

10minus

gallon

plastic container.

Budgeted quantity

Budgeted price

Direct materials

0.6

pounds

$ 90

per pound

Direct labor

0.05

hours

$ 25

per hour

During June, Heavy Products produced and sold

15 comma 000

containers using

2 comma 000

pounds of direct materials at an average cost per pound of

$ 92

and

9 comma 000

direct manufacturing

laborminus

hours

at an average wage of

$ 25.50

per hour.

The direct manufacturing labor price variance during June is ________.

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