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Many thanks in advance. Robb Industries Inc. (RII), developed standard costs for direct material and direct labour. In 2019, RII estimated the following standard costs

Many thanks in advance.

Robb Industries Inc. (RII), developed standard costs for direct material and direct labour. In 2019, RII estimated the following standard costs for one of their major products, the 10litre plastic container. Budgeted quantity Budgeted price Direct materials 0.10 kilograms $30 per kilogram Direct labour 0.05 hours $15 per hour During June 2020, RII produced and sold 5,000 containers using 490 kilograms of direct materials at an average actual cost per kilogram of $32 and 250 direct manufacturing labourhours at an average actual wage of $15.25 per hour. June's direct material efficiency variance is

A$680 favourable. B. $300 unfavourable. C. $320 unfavourable. D. $320 favourable. E. $300 favourable.

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