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.