The Russell Company provides the following standard cost data per unit of product: Direct material (3 gallons @ $4 per gallon) Direct labor (2 hours @ $11 per hour) $12.00 $ 22.00 During the period, the company produced and sold 22,000 units, incurring the following costs: Direct material Direct labor 68,000 gallons @ $ 3.90 per gallon 44,500 hours @ $10.75 per hour The direct material usage variance was