The Richmond Company provides the following standard cost data per unit of product: Direct material (2 gallons @ $4 per gallon) Direct labor (1 hours @ $13 per hour) $ 8.00 $ 13.00 During the period, the company produced and sold 23,000 units, incurring the following costs: Direct material Direct labor 50,000 gallons @ $ 3.90 per gallon 23,500 hours @ $12.75 per hour The direct labor usage variance was