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 Direct materials 2 pounds $2.30 per pound Direct labor 0.40 hours $15.00 per hour During September, MCP produced and sold 1,000 units using 2,200 pounds of direct materials at an average cost per pound of $2.00 and 360 direct labor hours at an average wage of $15.15 per hour. The direct material efficiency variance during September is O A. $660 unfavorable B. $460 unfavorable O c. $660 favorable D. $460 favorable