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	Price, $0.46 per kilogram

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:	$102,375 for 195,000 kilograms

Prepare the following journal entries.

1. Record the purchase of direct material on account and the direct-material purchase price variance.

2. Record the addition of direct-material cost to work-in-process inventory and the direct-material quantity variance.

3. Record the addition of direct-labor cost to work-in-process inventory and the direct-labor variances.

4. Record the closing of the direct-material and direct-labor variances to cost of goods sold.