Required 1 Required 2 Required 3 Fill in the amounts in the tables below. (Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select "None" and enter "0" for no effect (i.e., zero . . . . :variance). Round "per hour" to 2 decimal places:).. Direct-Labor Rate and Efficiency Variances Actual Labor Cost Projected Labor Cost Standard Labor Cost Actual Hours X Actual Rate Actual Hours X Standard Rate Standard Hours X Standard Rate x x hours used per hour hours used per hour hours allowed per hour $ 0 $ 0 $ 0 Direct-labor rate variance Direct-labor efficiency variance Direct-labor varianceRequired 1 Required 2 Required 3 :Fill in the amounts in the tables below. (Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select ""None" and enter "0" for no effect (i.e., zero variance). Round "per kilogram" to 2 decimal places.) Direct-Material Purchase Price Variance Actual Material Cost of Purchases Projected Material Cost of Purchases Actual Actual Actual Standard X X Quantity Price Quantity Price X X kilograms purchased per kilogram kilograms purchased per kilogram $ 0 $ 0 Direct-material purchase price varianceRequired 1 Required 2 Required 3 Fill in the amounts in the tables below. (Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select "None" and enter "0" for no effect (i.e., zero variance]. Round "per kilogramII to 2 decimal places.) kilograms - - - kilograms - used per kilogram kilograms used per kilogram allowed per kilogram $ 13 $ 13 5% D Directmaterial price variance Directmaterial quantity variance Directmaterial variance Saskatewan Can Companyr manufactures recyclable softdrink 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: Direct Material: Quantity, 0.25 hour Quantity, 4 kilograms Rate, $15 per hour Price, $8.33 per kilogram Actual material purchases amounted to 240,000 kilograms at $0.81 per kilogram. Actual costs incurred in the production of 50,000 units were as follows: Direct labor: $211,996 For 13,000 hours Direct material: $179,196 'For 218,006 kilograms Required: Fill in the amounts in the tables below