The Russell Company provides the following standard cost data per unit of product Direct material (3 gallons @ $3 per gallon) $ 9.00 Direct labor (2 hours @ $13 per hour) $26.00 During the period, the company produced and sold 23,000 units, Incurring the following costs: Direct material Direct labor 46,500 hours 72,000 gallons @ $ 2.90 per gallon @$12.75 per hour The direct material usage variance was: Multiple Choice $8.700 favorable. $9.000 favorable. $9.000 unfavorable O $8,700 unfavorable