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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

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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 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 A. $38,600 favorable B. \$2808 favorable C. $6600 unfavorable D. $38,600 unfavorable

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