Saskatchewan Can 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.

Actual material purchases amounted to $240,000$ kilograms at $$0\mathrm{.}81$ per kilogram. Actual costs incurred in the production

of $50,000$ units were as follows:

Direct labor: $$211,900$ for $13,000$ hours

Direct material: $,$$$170,100$ for $210,000$ kilograms

Required:

Use the variance formulas to compute the direct$-$material price and quantity variances, the direct$-$material purchase price variance,

and the direct$-$labor rate and efficiency variances. Indicate whether each variance is favorable or unfavorable.

Note: Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select "None" and enter $"0"$ for no effect $($i$.$e$.,$

zero variance$).$