Mid City Products Inc. (MCP), developed standard costs for direct material and direct labor. In 2017, MCP estimated the following standard costs for one of their most popular products Budgeted quantity Budgeted price $4.40 per pound $18 per hour Direct materials 6 pounds Direct labor 0.9 hours During September, MCP produced and sold 2,000 units using 12,100 pounds of direct materials at an average cost per pound of $4 and 1,750 direct labor hours at an average wage of $18.25 per hour The direct material efficiency variance during September is O A. $440 unfavorable O B. $4,840 unfavorable O C. $4,840 favorable O D. $440 favorable