The Russell Company provides the following standard cost data per unit of product: Direct material (3 gallons @ $2 per gallon) Direct labor (2 hours @ $10 per hour) $ 6 $20 During the period, the company produced and sold 23,000 units, incurring the following costs: Direct material Direct labor 72,000 gallons @ $ 1.9 per gallon 46,500 hours @ $9.75 per hour The direct material price variance was