Canandaigua Container 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 Direct Material: Quantity, 0.18 hour Quantity, 7 kilograms Rate, $9.00 per hour kilogram Price, $0.46 per Actual material purchases amounted to 234,000 kilograms at $0.525 per kilogram. Actual costs incurred in the production of 26,000 units were as follows: Direct labor: $46,930 for 4,940 hours Direct material: kilograms $102,375 for 195,000