19 1.1 points Exercise 10-23 Determination of Variances Using Diagrams (LO 10-3) Saskatewan Can Company manufactures recyclable soft-drink cans. A unit of production is a case of 12 dozen cans. The following standards have been set by the production-engineering staff and the controller. Direct Labor: Quantity, 0.16 hour Rate, $8.00 per hour Direct Material: Quantity, 9 kilograms Price, $0.42 per kilogram 03:13:48 Actual material purchases amounted to 233,200 kilograms at $0.47 per kilogram. Actual costs incurred in the production of 22,000 units were as follows: eBook References Direct labor: $33,264 for 3,960 hours Direct material: $98,230 for 206,800 kilograms Required: Fill In the amounts in the tables below.