17 and 18) Grace Company manufactures candles. The standard direct materials quantity required to produce one large candle is one pound at a cost of $5 per pound. During November, 7,200 large candles were produced using 7,500 pounds of direct materials that cost $45,000 prepare an analysis of the direct Using the format below materials variances. AC sC SC Cost Variance Total Direct Materials Variance 19 and 20) Bridget Company manufactures candles. The standard direct materials quantity required to produce one large candle is 1 pound at a cost of $5 per pound. Every candle requires 2 direct labor hours at a standard cost of S3 per direct labor hour. During November, 7,200 large candles 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 direct labor hours (DLHr) at a cost of $4 per hour. used 15,000 Using the format below, prepare an analysis of the direct labor cost variances. Ac- SC SC Cost Efficiency Materials