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, 0.28 hourQuantity, 7 kilogramsRate, $14.00 per hourPrice, $0.66 per kilogram

Actual material purchases amounted to 340,400 kilograms at $0.69 per kilogram. Actual costs incurred in the production of 46,000 units were as follows:

Direct labor:$197,340 for 13,800 hoursDirect material:$225,354 for 326,600 kilograms

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.

variance)