Saskatewan 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 $156,400$ kilograms at

$$0\mathrm{.}610$ per kilogram. Actual costs incurred in the production of

$34,000$ units were as follows:$$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.

$($Indicate the effect of each variance by selecting "Favorable" or

"Unfavorable". Select "None" and enter $"0"$ for no effect $($i$.$e$.,$

zero variance$).)$