A company purchased 36,000 kilograms of plastic pellets for \($8,640.\) These pellets are used in injection molding machines to produce plastic parts. The pellets have a standard cost of \($0.25\) per kilogram. Thirty thousand kilograms of these pellets were used in two jobs. The first job called for 14,000 kg. of pellets, but actually used 15,000 kg. The second job also used 15,000 kg., but it called for 15,500 kg. The company uses a standard cost system, calculates price variances at purchase, and had no beginning inventory of this plastic pellet. At the end of the two jobs and before any more of the plastic pellets are used (and before proration or write-off of variances), prepare a table that indicates the financial disposition of the historical cost of the pellets (i.e., account for the \($8,640\).