Main cost components of house wall making are Direct labor, Direct materials (bricks) and variable overhead (mortar). A BL has decided to switch from regular sized bricks (8 length, 2.25 height, 4 depth) to larger bricks (12 length, 2.25 height, 4 depth). Larger bricks are 20% more expensive than regular sized bricks. Takes about the same level of labor per brick to lay either size of brick. Larger bricks require more mortar per brick, but overall less mortar per job. The switch to larger bricks will likely result in which variance?

A. Favourable Direct Labour variance, Unfavourable Variable overhead variance

B. Unfavourable Direct Material Variance, Favourable Variable overhead variance

C. Favourable Direct Labour variance, Favourable Direct Material Variance

D. Unfavourable Direct Labour variance, Favourable Direct Material Variance

E. Favourable Direct Material Variance, Unfavourable Variable overhead variance