James Company is a manufacturer of biscuits. The standard direct materials quantity required to produce one large biscuit is 1 pound at a cost of $5 per pound. Every biscuit requires 2 direct labor hours at a standard cost of $3 per direct labor hour.

During November, 2015, 7,200 large biscuit were produced using 7,500 pounds costing $45,000. At the end of November, an examination of the labor cost records showed that the company used 15,000 direct labor hours (Dh?r) at a cost of $4 per hour.

Using the format below, prepare an analysis of the direct labor cost variances.

AC X AQ Cost Variance SC AQ Efficiency Variance Total Direct Materials Variance SC SQ