heavy products , inc (HPI) developedbstabdard costs for direct material and direct labor

ation $20 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 quantity Budgeted price Direct materials 0.8 pounds $100 per pound Direct labor 02 hours $25 per hour During June, Heavy Products produced and sold 24,000 containers using 2.400 pounds of direct materials at an average cost per pound of $106 and 4,300 direct manufacturing labor-hours at an average wage of $100,50 per hour. The direct manufacturing labor officiency variance during June is_ A $0 OB. $1,812,000 unfavorable OC. $382.400 favorable D. 596,480 untuvorable itie-bu 00 un O unta favor O fav