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: Quantity, 0.25 hour; Rate, $16 per hour

Direct Material: Quantity, 4 kilograms; Price, $0.80 per kilogram

Actual material purchases amounted to 240,000 kilograms at $0.81 per kilogram. Actual costs incurred in the production of 50,000 units were as follows:

Direct labor: $211,900 for 13,000 hours.

Direct material: $170,100 for 210,000 kilograms

Required:

Fill in the amounts in the tables below.