The Company provides the flowing and costats per ord Direct material 12 gallons 53 per gallon) 36.00 Direct labore hours 113 per hour 013.00 During the period, the company produced and so 76.000 unge flowing con Dirt material Direct labor 55,000 gallons 32.50 per gallon 26,500 hours $12.75 per hour The Grector usage variance was