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, 0.17 hours Rate, $8.50 per hour Quantity, 8 kilograms Price, $0.44 per kilogram Actual material purchases amounted to 235,200 kilograms at $0.500 per kilogram. Actual costs incurred in the production of 24,000 units were as follows: Direct labor: $42,960 for 4,800 hours Direct material kilograms Required: Fill in the amounts in the tables below. (Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select "None" and enter "O" for no effect (i.e., zero variane). Round "per kilogram" and "per hour" to 3 decimal places.) Direct-Material Price and Quantity Variances Project Material Cost Actual Material Cost Standard Material Cost Actual Quantit Actual Quantit Standard Price Standard Quantit Actual Price Standard Price kilograms used kilograms allowed per kilogramkilograms used per kilogram per kilogram Direct-material price variance Direct-material quantity variance Direct-material variance Direct-Material Purchase Price Variance Actual Material Cost of Purchases Actual Quantity Project Material Cost of Purchases Actual Price Actual Quantity Standarod Price kilograms kilograms purchased per kilogram per kilogram Direct-material purchase price variance Direct-Labor Rate and Efficiency Variances Project Labor Cost Actual Labor Cost Standard Labor Cost Actual Hours Standaro Hours Actual Rate Actual Hours Standard Rate Standard Rate hours used per hour hours used per hour hours allowed per hour Direct-labor rate variance Direct-labor efficiency variance Direct-labor variance