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 0.11 hour Quantity 4 kilograms Rate, $5.50 per hour Price, $0.32 per kilogram Actual material purchases amounted to 55,200 kilograms at $0.35 per kilogram. Actual costs incurred in the production of 12,000 units were as follows: Direct labor: $9,492 for 1,680 hours Direct material: 17,430 for 49,800 kilograms Required: Fill in the amounts in the tables below