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, 0.24 hour	Quantity, 3 kilograms
Rate, $12.00 per hour	Price, $0.58 per kilogram

Actual material purchases amounted to 159,600 kilograms at $0.630 per kilogram. Actual costs incurred in the production of 38,000 units were as follows:

Direct labor:	$116,850 for 9,500 hours
Direct material:	$79,002 for 125,400 kilograms

Required:

Post the journal entries prepared above to the appropriate T-accounts below. Be sure to select from the dropdown menu the transaction number associated with each amount posted.

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Raw-Material Inventory					Direct-Material Purchase Price Variance
Work-in-Process Inventory					Direct-Material Quantity Variance
Accounts Payable					Direct-Labor Rate Variance
Wages Payable					Direct-Labor Efficiency Variance
Cost of Goods Sold