The Webster Company provides the following standard cost data per unit of product: Direct material (2 gallons @ $3 per gallon)$6.00 Direct labor (3 hours @ $10 per hour) $30.00 During the period, the company produced and sold 30,000 units incurring the following costs: Direct material57,000 gallons@$2.90 per gallon Direct labor 85,500hours @$10.05per hour Compute the direct material usage variance. Be sure to indicate favorable or unfavorable Show w