The Russell Company provides the following standard cost data per unit of product: Direct material (3 gallons @ $4 per gallon) Direct labor (2 hours @ $12 per hour) $ 12.00 $ 24.00 During the period, the company produced and sold 25,000 units, incurring the following costs: Direct material Direct labor 78,000 gallons @ 51,000 hours $ 3.90 per gallon @ $11.75 per hour The direct labor usage variance was: Multiple Choice $11,750 unfavorable. $12,000 favorable. $11,750 favorable. $12,000 unfavorable.