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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. 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. e. 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 AUC X SC AUC X SC AUSX SC AUS X SC SHA X SR UNDER OVER SHAX SR Accounts Payable Wages Payable Manufacturing Overhead ACTUAL APPLIED SHA X SR AQP x AP AH XAR UNDER OVER Kalamazoo Container Example Raw Materials Work in Process Finished Goods Accounts Payable Wages Payable