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, 0.25 hour	Quantity, 4 kilograms
Rate, $12.50 per hour	Price, $0.60 per kilogram

Actual material purchases amounted to 200,000 kilograms at $0.64 per kilogram. Actual costs incurred in the production of 40,000 units were as follows:

Direct labor:	$137,700 for 10,800 hours
Direct material:	$108,800 for 170,000 kilograms

Required:

Fill in the amounts in the tables below.

Required 1 Required 2 Required 3 Fill in the amounts in the tables below. (Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select "None" and enter "O" for no effect (i.e., zero variance). Round "per hour" to 2 decimal places.) Direct-Labor Rate and Efficiency Variances Actual Labor Cost Projected Labor Cost Standard Labor Cost Standard Standard Rate Hours Actual Hours * Actual Rate Actual Hours Standard Rate hours used per hour hours used per hour hours allowed per hour $ 0 Direct-labor rate variance Direct-labor efficiency variance Direct-labor variance