Kalamazoo Container Company manufactures recyclable soft-drink cans. A unit of production is a case of 12 dozen cans. Actual material purchases amounted to 239,000 kilograms at $0.81 per kilogram. Actual costs incurred in the production of 50,000 units follow: direct labor - $213,200 for 13,000 hours and direct materials - $170,100 for 210,000 kilograms The production staff and the controller have set the following standards: Direct material Quantity 4 kilograms at a price of $0.79 per kilogram and Direct labor - Quantity 0.25 of an hour at a rate of $16 per hour Required: Compute the price and efficiency variance for direct labor. Prepare the journal entries associated with direct labor