Exercise $10-23$ Determination of Variances Using Diagrams $($LO $10-3)$

Saskatewan Can 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, $0\mathrm{.}24$ hour Quantity, $3$ kilograms

Rate, $$12\mathrm{.}00$ per hour Price, $$0\mathrm{.}58$ per kilogram

Actual material purchases amounted to $159,600$ kilograms at $$0\mathrm{.}63$ per kilogram. Actual costs incurred in the production of $38,000$ units were as follows:

Direct labor: $$116,850$ for $9,500$ hours

Direct material: $$79,002$ for $125,400$ kilograms

Required:

Fill in the amounts in the tables below.