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, 0.13 hour	Quantity, 6 kilograms
Rate, $6.50 per hour	Price, $0.36 per kilogram

Actual material purchases amounted to 112,000 kilograms at $0.40 per kilogram. Actual costs incurred in the production of 16,000 units were as follows:

Direct labor:	$16,200 for 2,400 hours
Direct material:	$40,000 for 100,000 kilograms

Required:

Fill in the amounts in the tables below.

Fill in the amounts in the tables below. (Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select "None" and enter "0" for no effect (i.e., zero variance). Round "per kilogram" to 2 decimal places.)

Direct-Material Price and Quantity Variances

Actual Material Cost

Projected Material Cost

Standard Material Cost

Actual Quantity

Actual Price

Actual Quantity

Standard Price

Standard Quantity

Standard Price

kilograms used

per kilogram

kilograms used

per kilogram

kilograms allowed

per kilogram

$44,800

$0

$0

Direct-material price variance

Direct-material quantity variance

Direct-material variance

Direct-Material Purchase Price Variance
Actual Material Cost of Purchases						Projected Material Cost of Purchases
Actual Quantity				Actual Price		Actual Quantity			Standard Price
	kilograms purchased			per kilogram		kilograms purchased			per kilogram
		$0					$0
			Direct-material purchase price variance