Heawy Products, Inc developed standard costs for diect material and direct labof, In 2017 , All nstimated the following standard costs for one of their major products, the 10 - gallon plaste container. During June, Heawy Products produced and sold 18,000 containers using 23,000 pounds of direct materials at an average cost per pound of 384 and 12,600 direct manufacturing labor - hours at an average wage of $30.75 per hour. June's decect material flexible - budget variance is A. $72.000 untavorable B. $92,000 tavorable C. $9,450 favorable D. $924,000 undrvorable