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.

Direct Labor:	Direct Material:
Quantity, 0.18 hour	Quantity, 7 kilograms
Rate, $9.00 per hour	Price, $0.46 per kilogram

Actual material purchases amounted to 234,000 kilograms at $0.52 per kilogram. Actual costs incurred in the production of 26,000 units were as follows:

Direct labor:	$46,930 for 4,940 hours
Direct material:	$102,375 for 195,000 kilograms

Required:

Fill in the amounts in the tables below.

Fill in the amounts in the tables below. Required 2> Fill in the amounts in the tables below. Note: 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. \begin{tabular}{|l|l|l} Required 1 & Required 2 & Required 3 \\ \hline \end{tabular} Fill in the amounts in the tables below. Required 2 Required 3 >