The Russell Company provides the following standard cost data per unit of product: Direct material (2 gallons @ $4 per gallon) Direct labor (1 hours @ $10 per hour) $ 8.00 $10.00 During the period, the company produced and sold 25,000 units, incurring the following costs: Direct material Direct labor 52,000 gallons @ $3.90 per gallon 26,000 hours @ $9.75 per hour The direct material usage variance was: Multiple Choice $7,800 favorable. $8,000 favorable $8,000 unfavorable. $7,800 unfavorable