Dana Industnes, ne D, developed standard costs for direct material and direct latios Dif estimated the wing standard costs for one of the major products, the 10 gallon plastic container Budgeted quantity Direct materials 0.10 pounds Direct tabor 0.05 hours O $7.623.50 unfavorable O $125 unfavorable O No variance exists. Budosted pries $30 per pound Duning June, Dll produced and sold 10,000 containers using 060 pounds of direct materials at an average cost per pound of $32 and 500 direct manufacturing labor-hours at an average wage of $15 25 per hour June's direct manufacturing labor efficiency variance is: $125 favorable $15 per hour