27". The Springer Company provides the following standard cost data per unit of product: Direct material (3 gallons @ $3 per gallon) $9 .00 Direct labor (3 hours @ $12 per hour) 36.00 During the period, the company produced and sold 28,000 units incurring the following costs: Direct material 79,000 gallons @ $2.90 per gallon Direct labor The materials usage variance was 79,500 hours @ $12.05 per hour