Use the following information to answer questions 35 &36: The Springer Company provides the following standard cost data: $15.00 24.00 Direct material (3 gallons $5 per gallon) Direct labor (2 hours$12 per hour) Puring the period, the company produced and sold 26,000 units, incurring the followng costs 75,000 gallons at $4.90 per gall on 47,500 hours at $12.05 per hour Direct matenials Direct labor The materials usage variance was A) $15,000 favorable B) $15,000 unfavorable C) $14,700 favorable D) S14,700 unfavorable 35. 36. The labor usage variance was A) S2,375 favorable B) $2,375 unfavorable C) $54,000 favorable D) $54,000 unfavorable