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, 0.10 hour	Quantity, 3 kilograms
Rate, $5.00 per hour	Price, $0.30 per kilogram

Actual material purchases amounted to 34,000 kilograms at $0.32 per kilogram. Actual costs incurred in the production of 10,000 units were as follows:

Direct labor:	$6,120 for 1,200 hours
Direct material:	$10,075 for 31,000 kilograms

Required:

Fill in the amounts in the tables below.

Actual Material Cost Actual Quantity Actual Price Direct-Material Price and Quantity Variances Projected Material Cost Actual Standard Quantity Price Standard Material Cost Standard Standard Quantity Price kilograms used per kilogram kilograms used per kilogram kilograms allowed per kilogram | $ 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 Actual Actual Standard Quantity Price Quantity Price kilograms purchased per kilogram kilograms purchased per kilogram $ 0 $ Direct-material purchase price variance Actual Labor Cost Direct-Labor Rate and Efficiency Variances Projected Labor Cost Actual Hours x Standard Rate Actual Hours * Actual Rate Standard Labor Cost Standard Hours x Standard Rate hours used per hour hours used per hour hours allowed per hour | $ 0 $ 0 | $ 0 Direct-labor rate variance Direct-labor efficiency variance Direct-labor variance