The Russell Company provides the following standard cost data per unit of product: Direct material (3 gallons @ $6 per gallon) $ 18.00 Direct labor (2 hours @ $10 per hour) $ 20.00 ________________________________________ During the period, the company produced and sold 22,000 units incurring the following costs: Direct material 68,000 gallons @ $ 5.90 per gallon Direct labor 45,500 hours @ $ 9.75 per hour ________________________________________The direct labor usage variance was: Question 45 options: A) $15,000 favorable. B) $14,625 favorable. C) $14,625 unfavorable. D) $15,000 unfavorable