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 labor usage variance was: Multiple Choice $5,500 unfavorable The direct labor usage variance was: 18 Multiple Choice $5,500 unfavorable. $5.500 favorable $5,375 unfavorable $5,375 favorable