Mid City Products Inc. $($MCP$),$ developed standard costs for direct material and direct labor. In $2020,$ MCP estimated the following standard costs for one of their most popular products.

$\backslash$table$[[,$Budgeted quantity,Budgeted price$],[$Direct materials,$2$ pounds,$$2\mathrm{.}30$ per pound$],[$Direct labor,$0\mathrm{.}40$ hours,$$15\mathrm{.}00$ per hour$]]$

The direct material efficiency variance during September is

A$.$ $$460$ favorable

B$.$ $$660$ unfavorable

C$.$ $$660$ favorable

D$.$ $$460$ unfavorable