he Russell Company provides the following standard cost data per unit of product:

Direct material (2 gallons @ $3 per gallon)$6.00Direct labor (1 hours @ $12 per hour)$12.00

During the period, the company produced and sold 21,000 units, incurring the following costs:

Direct m..s@$2.90per gallonDirect l..s@$11.75per hour

The direct material usage variance was:

Multiple Choice

• $8,700 favorable.
• $9,000 unfavorable.
• $8,700 unfavorable.
• $9,000 favorable.