Question 13 points Robb industries Inc (R) developed standard costs for direct material and direct labor. In 2004. Flestimated the following standard costs for one of their major products, the 10 gallon plastic container Budgeted quantity Budgeted price Direct materials 0.10 pounds $30 per pound Direct labor 0.05 hours 315 per hour During June Rll produced and sold 5.000 containers using 490 pounds of direct materials at an average cost per pound of 532 and 250 direct manufacture labor hours at an average wage of 515.25 per hour June's direct manufacturing labor efficiency variance is A 102.90 unfavorable 5.50 favorable O 11.75 unfavorable Dane or the above