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 16,000 containers using 1,800 pounds of direct materials at an average cost per pound of $72 and 800 direct manufacturing labor-hours at an average wage of $71.25 per hour. The direct manufacturing labor efficiency variance during June is A. $2,850 unfavorable B. $33,000 favorable C. $0 D. $660,000 unfavorable