The Russell Company provides the following standard cost data per unit of product Direct material (2 gallons @ $2 per gallon) Direct labor (1 hours $13 per hour) $ 4.00 $13.00 During the period, the company produced and sold 23,000 units incurring the following costs: Direct material49,000 gallons 1.90 per gallon Direct labor 23,500 hours $13.05 per hour The direct labor usage variance was