The Russell Company provides the following standard cost data per unit of product: Direct material (2 gallons @ $3 per gallon) $6 Direct labor (1 hours @ $12 per hour) $12 During the period, the company produced and sold 21,000 units, incurring the following costs: Direct material Direct labor 45,000 gallons @ $2.90 per gallon 21,500 hours @ $11.75 per hour The direct labor usage variance was: 4200 favorable 4500 favorable 4200 unfavorable 4500 favorable