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 2,400 pounds of direct materials at an average cost per pound of $92 and 3,750 direct manufacturing labor-hours at an average wage of $91.25 per hour.
The direct manufacturing labor efficiency variance during June is ________.

A) $85,547 unfavorable
B) $229,687.5 favorable
C) $918,750 unfavorable
D) $0