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

Direct material (2 gallons @ $3 per gallon)	$6.00
Direct labor (2 hours @ $14 per hour)	28.00
During the period, the company produced and sold 29,000 units incurring the following costs:
Direct material	55,000 gallons @ $2.90 per gallon
Direct labor	53,500 hours @ $14.05 per hour

The materials usage variance was:

$8,700 unfavorable.

$9,000 favorable.

$8,700 favorable.

$9,000 unfavorable.