Kalamazoo Container Company manufactures recyclable soft-drink cans. A unit of production is a case of 12 dozen cans. Additional information follows: a. Purchased 239,000 kilograms at $.81 per kilogram. b. Produced 50,000 units. c. Used 210,000 kilograms at a total cost of $170,100 for units produced. d. Used 13,000 hours of labor at a total cost of $213,200 for units produced. e. Each case requires 4 kilograms of material and .25 hours of labor. f. The standard price is $ .79 per kilogram for materials and the standard rate of labor is $16. Required Enter the information above as it affects the T-accounts on the back. Note on the accounts where the transaction does not balance. Standard Cost Flows Raw Materials Work in Process Finished Goods Cost of Goods Sold AQP X SP AQU x SP SQA X SP SHA X SR SHA X SR AUC X SC AUC x SC AUS x SC AUS x SC UNDER OVER Accounts Payable AQP x AP Wages Payable Manufacturing Overhead ACTUAL AH x AR APPLIED SHA X SR UNDER OVER Kalamazoo Container Example Raw Materials Work in Process Accounts Payable Wages Payable Finished Goods