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, .25 hour Quantity, 4 kilograms Rate, $16 per hour Price, $.80 per kilogram Actual material purchases amounted to 240,000 kilograms at $.81 per kilogram. Actual costs incurred in the production of 50,000 units were as follows: Direct labor: Direct material: $211,900 for 13,000 hours $170,100 for 210,000 kilograms Required: 1. 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