The Russell Company provides the following standard cost data per unit of product: Direct material (2 gallons @ $4 per gallon) Direct labor (2 hours @ $14 per hour) $ 8.00 $28.00 During the period, the company produced and sold 25,000 units, incurring the following costs: Direct material Direct labor 53,000 gallons @ $ 3.90 per gallon 50,500 hours @ $13.75 per hour The direct material usage variance was