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: During the period, the company produced and sold 22,000 units incurring the following costs:
The direct labor usage variance was:
$\begin{array} {| l|l| }\hline\text { Direct material ( } 3 \text { gallons }(a) \$ 6 \text { per gallon) }&\$18.00\\\hline\text { Direct labor ( } 2 \text { hours (a) } \$ 10 \text { per hour) }&\$20.00\\\hline\end{array}$
$\begin{array} {| l|l| }\hline \text { Direct material}&68,000 \text { gallons } @ \$ 5.90 \text { per gallon }\\\hline\text { Direct labor }&45,500 \text { hours } a \$ 9.75 \text { per hour }\\\hline\end{array}$

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