Question 3 1 pts Heavy Products, Inc. (HPI) developed standard costs for direct material and direct labor. In 2020, HPI estimated the following standard costs for one of their major products, the 10-gallon plastic container. Budgeted quantity Budgeted price Direct materials 080 pounds $50 per pound Direct labor 0.15 hours $25 per hour During June, Heavy Products produced and sold 20,000 containers using 1000 pounds of direct materials at an average cost per pound of $52 and 3000 direct manufacturing labor-hours at an average wage of $50.75 per hour. The direct manufacturing labor efficiency variance during June is: $22,838 unfavorable SO $515,000 unfavorable $77.250 favorable