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

Direct material (2 gallons @ $2 per gallon)	$4.00
Direct labor (1 hours @ $13 per hour)	13.00
During the period, the company produced and sold 23,000 units incurring the following costs:
Direct materials	49,000 gallons @ $1.90 per gallon
Direct labor	23,500 hours @ $13.05 per hour

The direct labor usage variance was:

$6,500 favorable.$6,500 unfavorable.$1,175 favorable.$1,175 unfavorable.