Sawyer Industries Inc. (SII) developed standard costs for direct material and direct labour. In 2021, SII estimated the following standard costs for their 30-litre heavy-duty plastic container. Budgeted quantity Budgeted price Direct materials 0.20 kg $27 per kg Direct labour 0.10 hours $16 per hour During July 2022, SII produced and sold 10,000 containers using 2,200 kg of direct materials at an average actual cost per kilogram of $25 and 1,050 direct manufacturing labour hours at an average actual wage of $15 per hour.’s direct material efficiency variance is a. $4,800 favourable. b. $2,200 favourable. c. $5,400 unfavourable. d. $5,000 favourable. e. $4,800 unfavourable. I keep getting the wrong answer totaling 5,000(F). However the answer key says its " c. $5,400 unfavorable " Help me figure out the correct answer with steps of calcualations.