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. Direct materials 6 pounds Budgeted price $2.30 per pound $13 per hour Direct labor 0.1 hours During September, MCP produced and sold 1,000 units using 6,100 pounds of direct materials at an average cost per pound of $2 and 80 direct labor hours at an average wage of $13.15 per hour. The direct labor efficiency variance during September is OA. $15 favorable B. $260 favorable C. $263 unfavorable D. $248 unfavorable