en orabEE infavorable1ea variance is a debt,then it ie erfar ber 16) Golden Glow 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 ot $3 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 $4 per hour. Using the format below, prepare an analysis of the direct labor cost variances AC x AQ Cost Variance Efficiency Varianco Total Direct Labor Variance 17) When recording direct materials usage, what does an unfavorable direct materials efficiency variance represent? Will this variance have a debit or credit balance