The Russell Company provides the following standard cost data per unit of product: Direct material (3 gallons @ $6 per gallon) Direct labor (2 hours @ $10 per hour) $18.00 $20.00 During the period, the company produced and sold 22,000 units, incurring the following costs: Direct material 68,000 gallons @ $5.90 per gallon Direct labor 45,500 hours @$9.75 per hour The direct material price variance was