please show calculations with each step

2 Canandaigua Container 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, .25 hour Rate, $12 per hour Direct material: Quantity, 4 kilograms Price, $.60 per kilogram Actual material purchases amounted to 240,000 kilograms at $.62 per kilogram. Actual costs incurred in the production of 50,000 units were as follows: Direct labor: Direct material: Required: $158,600 for 13,000 hours $130,200 for 210,000 kilograms 1. Use the variance formulas to compute the direct-material price and quantity variances, and the direct-labor rate and efficiency variances. Indicate whether each variance is favorable or unfavorable