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, 0.15 hour	Quantity, 8 kilograms
Rate, $7.50 per hour	Price, $0.40 per kilogram

Actual material purchases amounted to 188,000 kilograms at $0.450 per kilogram. Actual costs incurred in the production of 20,000 units were as follows:

Direct labor:	$25,120 for 3,200 hours
Direct material:	$75,150 for 167,000 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.

Raw Material Inventory Direct-Material Purchase Price Variance 1. 2. Work-in-Process Inventory Direct-Material Quantity Variance Accounts Payable Direct-Labor Rate Variance Wages Payable Direct-Labor Efficiency Variance Cost of Goods Sold