Heavy Products, Inc. (HPI) developed standard costs for direct material and direct labor. In 2020, HPI estimated the following standard costs for one of their major products, the 10-gallon plastic container.

Budgeted quantityBudgeted priceDirect materials0.10 pounds$80 per poundDirect labor0.15 hours$20 per hour

During June, Heavy Products produced and sold 18,000 containers using 2200 pounds of direct materials at an average cost per pound of $83 and 1800 direct manufacturing labor-hours at an average wage of $21.56 per hour.

The direct material price variance during June is ________.

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Part 1

A.$38,600 unfavorable

B.$6600 unfavorable

C.$2808 favorable