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

Direct material (3 gallons @ $4 per gallon)$12.00Direct labor (2 hours @ $11 per hour)$22.00

During the period, the company produced and sold 22,000 units, incurring the following costs:

Direct m..s@$3.90per gallonDirect l..s@$10.75per hour

The direct material usage variance was:

Multiple Choice

• $7,800 unfavorable.
• $7,800 favorable.
• $8,000 unfavorable.
• $8,000 favorable.