The Russell Company provides the following standard cost data per unit of product: Direct material (2 gallons @ $3 per gallon) $ 6.00 Direct labor (1 hours @ $13 per hour) $ 13.00 During the period, the company produced and sold 26,000 units, incurring the following costs: Direct material 55,000 gallons @ $ 2.90 per gallon Direct labor 26,500 hours @ $ 12.75 per hour The direct labor usage variance was:

24 The Russell Company provides the following standard cost data per unit of product: Direct material (2 gallons @ $3 per gallon) $ 6.00 Direct labor (1 hours ( $13 per hour) $ 13.00 0/4 During the period, the company produced and sold 26,000 units, incurring the following costs: points awarded Scored Direct material 55,000 gallons @ $ 2.90 per gallon Direct labor 26,500 hours $ 12. 75 per hour The direct labor usage variance was: Multiple Choice O $6,375 favorable. O $6,500 unfavorable. O $6,500 favorable. $6,375 unfavorable