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 0.8 pounds 0.1 hours Budgeted price $100 per pound $20 per hour During June, Heavy Products produced and sold 22,000 containers using 1,700 pounds of direct materials at an average cost per pound of $105 and 2,200 direct manufacturing labor - hours at an average wage of $101.56 per hour. The direct manufacturing labor efficiency variance during June is O A. $1,794,320 unfavorable O B. $179,432 favorable O C. $22,343 unfavorable OD. $0