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. Direct materials Direct labor Budgeted quantity 0.80 pounds 0.15 hours During June, Heavy Products produced and sold 20,000 containers using 1000 pounds of direct materials at an average cost per pound of $52 and 3000 direct manufacturing labor-hours at an average wage of $50.75 per hour. The direct manufacturing labor efficiency variance during June is: OA) $22,838 unfavorable O B) $77,250 favorable C) $515,000 unfavorable OD) $0 Budgeted price $50 per pound $25 per hour

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. During June, Heavy Products produced and sold 20,000 containers using 1000 pounds of direct materials at an average cost per pound of $52 and 3000 direct manufacturing labor-hours at an average wage of $50.75 per hour. The direct manufacturing labor efficiency variance during June is: A) $22,838 unfavorable B) $77,250 favorable C) $515,000 unfavorable D) $0