The Russell Company provides the following standard cost data per unit of product: Direct material (3 gallons @ $3 per gallon) Direct labor (2 hours @ $11 per hour) $ 9.00 $22.00 During the period, the company produced and sold 21,000 units, incurring the following costs: Direct material Direct labor 65,000 gallons @ $ 2.90 per gallon 42,500 hours @ $10.75 per hour The direct labor price variance was