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. Direct materials Direct labor Budgeted quantity 1 pounds 0.4 hours Budgeted price $5.40 per pound $18 per hour During September, MCP produced and sold 2,000 units using 2,200 pounds of direct materials at an average cost per pound of $5 and 770 direct labor hours at an average wage of $18.50 per hour. The direct labor efficiency variance during September is_ A. $540 favorable B. $400 favorable C. $555 unfavorable OD. $155 unfavorable 13