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

Direct material (3 gallons @ $6 per gallon)	$18.00
Direct labor (2 hours @ $13 per hour)	26.00
During the period, the company produced and sold 28,000 units incurring the following costs:
Direct material	82,000 gallons @ $5.90 per gallon
Direct labor	51,500 hours @ $13.05 per hour

The materials usage variance was:

$11,800 unfavorable.

$12,000 unfavorable.

$12,000 favorable.

$11,800 favorable.