The Russell Company provides the following standard cost data per unit of product: Direct material (3 gallons @ $6 per gallon) $ 18.00 Direct labor (2 hours @ $10 per hour) $ 20.00 During the period, the company produced and sold 22,000 units incurring the following costs: Direct material Direct labor 68,000 gallons @ $5.90 per gallon 45,500 hours @ $9.75 per hour The direct labor quantity (efficiency) variance is: $15,000 U $15,000 F $14,625 F $14,625 U