I Problem 10-45 Variances; journal Entries; Missing Data (Appendix) (Q 10-3, 10-6l 10-9) Aquaoat Corporation manufactures rafts for use in swimming pools. The standard cost for material and labor is $89.20 per raft. This includes 8 kilograms of direct material at a standard cost of $5.00 per kilogram, and 6 hours of direct labor at $8.20 per hour. The following data pertain to November