The Russell Company provides the following standard cost data per unit of product:

Direct material (3 gallons @ $3 per gallon)	$	9.00
Direct labor (2 hours @ $13 per hour)	$	26.00

During the period, the company produced and sold 24,000 units, incurring the following costs:

Direct material	75,000	gallons	@	$	2.90	per gallon
Direct labor	48,500	hours	@	$	12.75	per hour

The direct labor usage variance was:

Multiple Choice

• $6,500 unfavorable.

• $6,500 favorable.

• $6,375 unfavorable.

• $6,375 favorable.