The Springer Company provides the following standard cost data: Direct material (2 gallons @ $4 per gallon) $8.00 Direct labor (3 hours @ $10 per hour) 30.00 During the period, the company produced and sold 28,000 units incurring the following costs: Direct materials 54,000 gallons at $3.90 per gallon Direct labor 79,500 hours at $10.05 per hour The materials usage variance was: $8,000 unfavorable. $7,800 unfavorable. $8,000 favorable. $7,800 favorable