Sawyer Industries Inc. (SII), developed standard costs for direct material and direct labour. In 2013, Sil estimated the following standard costs for one of their major products, the 30-litre heavy-duty plastic container. Direct materials Quantity=0.20 kilograms, Price=$25 per kilogram. Direct labour Quantity=0.10 hours, Price=$15 per hour. During July, SII produced and sold 10,000 containers using 2,200 kilograms of direct materials at an average actual cost per kilogram of $24 and 1,050 direct manufacturing labour hours at an average actual wage of $14.75 per hour. July's direct material efficiency variance is? Select one: a. $4,800 unfavourable. O b. $4,800 favourable. O c. $2,200 favourable. O d. $5,000 unfavourable O e. $5,000 favourable