Bridget Company manufactures candles. The standard direct materials quantity required to produce one large candle is $1$ pound at a cost of $$5$ per pound. Every candle requires $2$ direct labor hours at a standard cost of $$2$ per direct labor hour. During November, $7,200$ large candles were produced using $7,500$ pounds costing $$45,000.$ At the end of November, an examination of the labor cost records showed that the company used $15,000$ direct labor hours $($DLHr$)$ at a cost of $$5$ per hour.

$(5$ marks$)$

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

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