Heavy Products, Inc develped standard costs for direct materialand drect labor in 2017, All estimated the folowing standard costs for one of ther maor products, the 10-galon plasti contaner Direct materials Direct labor Budoeted auantity 030 pounds 025 hours Budorted arice S90 per pound S30 per hour During June, Heavy Products produced and sold 15,000 contaners using 2400 pounds of direct materials at an average cost per pound of S2 and 3,750 direct manufactung labor - hours at an average wage of 50125 per hour The direct manufacturing labor efficiency variance duing uneis OA S229 75 tavorable OB. S5.547 unfavorable OC. S18.750 untavratle Cick to select your