Perfection Company manufactures candles. The standard direct materials quantity required to produce one fancy candle is 1 pound at a cost of $3 per pound. Every candle requires 2 direct labor hours at a standard cost of $19 per direct labor hour. During November, 7,000 fancy candles were produced using 7,300 pounds of materials costing $31,000. At the end of November, an examination of the labor cost records showed that the company used 14,600 direct labor hours (DLHr) at a cost of $20 per hour. What is the direct labor cost variance? C. O A. $11,400 F O B. $11,400 U OC. $14,600 U OD. $14,600 F