The Russell Company provides the following standard cost data per unit of product:

Direct material $(3$ gallons & $$5$ per gallon$)$ $$15\mathrm{.}00$

Direct labor $(2$ hours & $$12$ per hour$)$ $$24\mathrm{.}00$

During the period, the company produced and sold $26,000$ units, incurring the following costs:

Direct material $81,000$ gallons a $$4\mathrm{.}90$ per gallon

Direct labor $52,500$ hours a $$11\mathrm{.}75$ per hour

The direct material usage variance was: