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 oopular products. During September, MCP produced and sold 2,000 units using 2,400 pounds of direct materials at an average cost per pound of $6.00 and 190 direct labor hours at an averago wage of $14:15 per hour: The direct labor flexible-budget variance during September is A. $111.50 unfavorable B. $141.50 unfavorable C. $111.50 tavorable D. $141.50 favorable