i do not think its answer D

Genent Industries, Inc. (GII), developed standard costs for direct material and direct labor. In 2017, GIl estimated the following standard costs for one of their major products, the 30-gallon heavy duty plastic container. Budgeted quantity, Budgeted price Direct materials 0.20 pounds $40 per pound Direct labor 0.10 hours $18 per hour During July, Gil produced and sold 4,000 containers using 1,000 pounds of direct materials at an average cost per pound of $37 and 475 direct manufacturing labor hours at an average wage of $18.75 per hour. The direct material efficiency variance during July is $5,000 favorable $5,000 unfavorable $7.400 favorable $8,000 unfavorable