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: Quantity, 0.22 hour Direct Material: Quantity, 3 kilograms Rate, $11.00 per hour Price, $0.54 per kilogram Actual material purchases amounted to 156,400 kilograms at $0.610 per kilogram. Actual costs incurred in the production of 34,000 units were as follows: Direct labor: $93,024 for 8,160 hours $70,516 for 115,600 kilograms Direct material: Exercise 10-32 Required: Post the journal entries prepared above to the appropriate T-accounts below. Be sure to select from the dropdown menu the transaction number associated with each amount posted. Raw-Material Inventory Direct-Material Purchase Price Variance 1. 1. Work-in-Process Inventory Direct-Material Quantity Variance 2. Accounts Payable Direct-Labor Rate Variance Wages Payable Direct-Labor Efficiency Variance Cost of Goods Sold 14