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.

Direct Labor:

Direct Material:

Quantity, $0\mathrm{.}26$ hour

Quantity, $5$ kilograms

Rate, $$13\mathrm{.}00$ per hour

Price, $$0\mathrm{.}62$ per kilogram

Actual materlal purchases amounted to $243,600$ kilograms at $$0\mathrm{.}650$ per kilogram. Actual costs incurred in the production of $42,000$ units were as follows:

Direct labor:

$$160,776$ for $12,180$ hours

Direct material:

$$141,960$ for $218,400$ kilograms

Required:

Use the variance formulas to compute the direct$-$material price and quantity varlances, the direct$-$materlal purchase price varlance, and the direct$-$labor rate and efficlency varlances. Indicate whether each varlance is favorable or unfavorable. $($Indlcate the effect of each varlance by selecting "Favorable" or "Unfavorable". Select "None" and enter $"$O$"$ for no effect $($l$.$e$.,$ zero varlance$).)$

$\backslash$table$[[$Direct$-$material price variance,Unfavorable$],[$Direct$-$material quantity variance,Unfavorable$],[$Direct$-$material purchase price variance,Unfavorable$],[$Direct$-$labor rate variance,Unfavorable$],[$Direct$-$labor efficiency variance,Unfavorable$]]$