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

Direct material (3 gallons @ $4 per gallon)$ 12.00

Direct labor (2 hours @ $11 per hour)$ 22.00

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

Direct material68,000gallons@$ 3.90per gallon

Direct labor44,500hours@$ 10.75per hour

The direct labor usage variance was:

Multiple Choice

$5,375 favorable.

$5,500 favorable.

$5,500 unfavorable.

$5,375 unfavorable.