Houvy Products, Inc. developed standard conta for direct material and direct labor. In 2017, All estirrited the following standard costs for one of their major products, the 10-gallon plastic container. Budgeted quantity Budgeted price Direct materials 0.8 pounds $90 per pound Direct labor 0.25 hours $25 per hour During Juno, Heavy Products produced and sold 17.000 containers using 24,000 pounds of direct materials at an average cost per pound of $92 and 13,000 direct manufacturing labor - hours at an average wage of $25,50 per hour. June's direct material flexible - budget variance is O A. $48,000 favorable OB. $34,000 unfavorable OC. $8,800 favorable OD. $984,000 unfavorable