The Russell Company provides the following standard cost data per unit of product: 5 Direct material (3 gallons @ $4 per gallon) Direct labor (2 hours @ $12 per hour) $12.00 $24.ee During the period, the company produced and sold 25,000 units, incurring the following Direct material Direct labor 78,eee gallons @ $ 3.90 per gallon 50,500 hours @ $11.75 per hour The direct material usage variance was: Multiple Choice $12.000 favorable $12.000 unfavorable $11700 favorable $11.700 unfavorable ar Eight The Landrum Company provides the following standard cost dat per unit of product: Variable overhead Landrum ante pated that they would produce and sell 24.800 units. During the period, the company produced and sold 25,800 units incurring 5280 800 of variable overhead costs The variable overhead flexible budget variance was Multiple Choice 38.000 urte 14.400 unfavorable 50.000 favorable 14.400 favorable