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 25,000 containers using 23,000 pounds of direct materials at an average cost per pound of $75 and 17,500 direct manufacturing labor-hours at an average wage of $35.75 per hour.
The direct material price variance during June is ________.

A) $115,000 unfavorable
B) $500,000 favorable
C) $500,000 unfavorable
D) $13,125 favorable