usage variance

The Springer Company provides the following standard cost data:

Direct material (2 gallons @ $4 per gallon) $8.00
Direct labor (3 hours @ $10 per hour) 30.00
During the period, the company produced and sold 28,000 units incurring the following costs:
Direct materials 54,000 gallons at $3.90 per gallon
Direct labor 79,500 hours at $10.05 per hour

The materials usage variance was:
$8,000 unfavorable.
$7,800 unfavorable.
$8,000 favorable.
$7,800 favorable.