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 0.90 pounds Direct labor 0.20 hours Budgeted quantity Budgeted price $60 per pound $30 per hour During June, Heavy Products produced and sold 25,000 containers using 1400 pounds of direct materials at an average cost per pound of $65 and 5000 direct manufacturing labor-hours at an average wage of $60.75 per hour. The direct manufacturing labor efficiency variance during June is: $60,750 unfavorable $768,750 unfavorable $153,750 favorable $0

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 25,000 containers using 1400 pounds of direct materials at an average cost per pound of $65 and 5000 direct manufacturing labor-hours at an average wage of $60.75 per hour. The direct manufacturing labor efficiency variance during June is: $60,750 unfavorable $768,750 unfavorable $153,750 favorable so