Rocket Inc. provides the following standard cost data per unit of product: Direct material (3 gallons @ $6 per gallon) Direct labor (2 hours @ $10 per hour) $18.00 $20.00 During the period, the company produced and sold 22,500 units, incurring the following costs: Direct material Direct labor 68,000 gallons 45,500 hours @ $5.90 per gallon @ $ 9.75 per hour The direct material usage variance was: $3,000 unfavorable. $3,000 favorable $42,000 favorable. $42,000 unfavorable