Sawyer Industries Inc. (SII) developed standard costs for direct material and direct labour. In 2019, SII estimated the following standard costs for one of their major products, the 30-litre heavy-duty plastic container. Budgeted quantity Budgeted price Direct materials 0.20 kilograms $27 per kilogram Direct labour 0.10 hours $16 per hour During July 2020, SII produced and sold 10,000 containers using 2,200 kilograms of direct materials at an average actual cost per kilogram of $25 and 1,050 direct manufacturing labour hours at an average actual wage of $15 per hour. July's direct manufacturing labour flexible-budget variance is O a. $750.00 unfavourable O b. $250.00 favourable Oc. $262.50 favourable O d. $262.50 unfavourable Oe. $487.50 favourable