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: Quantity, 0.19 hour Rate, $9.50 per hour Direct Material: Quantity, 6 kilograms Price, $0.48 per kilogram Actual material purchases amounted to 229,600 kilograms at $0.55 per kilogram. Actual costs incurred in the production of 28,000 units were as follows: Direct labor: Direct material: $59,094 for 5,880 hours $100,870 for 183,400 kilograms Required: Fill in the amounts in the tables below. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Fill in the amounts in the tables below. (Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select "None" and enter "0" for no effect (i.e., zero variance). Round "per kilogram" to 2 decimal places.) Direct-Material Price and Quantity Variances Actual Material Cost Projected Material Cost Standard Material Cost Actual Quantity x Actual Price Actual Quantity Standard Price Standard Quantity Standard Price kilograms used per kilogram kilograms used per kilogram kilograms allowed per kilogram $ 0 Direct-material price variance $ 0 Direct-material variance $ 0 Direct-material quantity variance Required 1 Required 2 >