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 10minus−gallon plastic container. - budgeted quantity budgeted price direct materials 0.10 pounds $ 50 per pound direct labor 0.250 hours $ 20 per hour during june, heavy products produced and sold 22,,000 containers using 2,100 pounds of direct materials at an average cost per pound of $ 53 and 5,500 direct manufacturing laborminus−hours at an average wage of $ 50.50 per hour. the direct manufacturing labor efficiency variance during june is