The Russell Company provides the following standard cost data per unit of product: Direct material (3 gallons @ $6lper gallon) $ 1800 Direct labor (2 hours @. $10 per hour) $ 20.00 During the period, the company produced and sold 22,000 units incurring the following costs: Direct material 68,000 gallons (33} $5.90 per gallon Direct labor 45,500 hours @ $9.75 per hour What was the direct material price variance