Heavy Products,Inc

Multiple Choice

Heavy Products,Inc.developed standard costs for direct material and direct labor.In 2017,AII estimated the following standard costs for one of their major products,the 10-gallon plastic container.

During June,Heavy Products produced and sold 15,000 containers using 25,000 pounds of direct materials at an average cost per pound of $64 and 12,000 direct manufacturing labor-hours at an average wage of $21.56 per hour.
June's direct material flexible-budget variance is ________.

A) $60,000 unfavorable
B) $100,000 favorable
C) $880,000 unfavorable
D) $18,720 favorable