The Russell Company Provides the Following Standard Cost Data Per

Multiple Choice

The Russell Company provides the following standard cost data per unit of product: $\begin{array}{llcc} \text { Direct material ( 3 gallons @ \$ 6 per gallon) } & \$ 18.00 \\ \text {Direct labor ( 2 hours @ \$ 10 per hour) } &\$ 20.00\end{array}$
During the period,the company produced and sold 22,000 units incurring the following costs: $\begin{array}{llcc} \text {Direct material } & \text {68,000 gallons @ \$ 5.90 per gallon} \\ \text {Direct labor } & \text {45,500 hours @ \$ 9.75 per hour}\end{array}$
The direct labor usage variance was:

A) $15,000 unfavorable.
B) $15,000 favorable.
C) $14,625 unfavorable.
D) $14,625 favorable.