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, 4 kilograms Quantity, 0.11 hour Price, $0.32 per Rate, $5.50 per hour vile kilogram Actual material purchases amounted to 55,200 kilograms at $0.350 per kilogram. Actual costs incurred in the production of 12,000 units were as follows: Direct labor: $9,492 for 1,680 hours $17,430 for 49,800 Direct material: kilograms 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 Work-in-Process Inventory Direct-Material Quantity Variance Accounts Payable Direct-Labor Rate Variance Wages Payable Direct-Labor Efficiency Variance Cost of Goods Sold