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, 0.20 hour Rate, $10.00 per hour Direct Material: Quantity, 5 kilograms Price, $0.50 per kilogram Actual material purchases amounted to 210,000 kilograms at $0.57 per kilogram. Actual costs incurred in the production of 30,000 units were as follows: Direct labor: Direct material: $ 72,450 for 6,900 hours $94,875 for 165,000 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 "O" for no effect (i.e., zero variance). Round "per kilogram" to 2 decimal places.) Actual Material Cost Actual Actual Price Quantity 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 Fill in the amounts in the tables below. (Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select "None" and enter "O" for no effect (i.e., zero variance). Round "per kilogram" to 2 decimal places.) Direct-Material Purchase Price Variance Actual Material Cost of Purchases Actual Actual Quantity Price Projected Material Cost of Purchases Actual Standard Quantity Price kilograms purchased per kilogram kilograms purchased per kilogram | $ 0 $ 0 Direct-material purchase price variance 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 hour" to 2 decimal places.) Actual Labor Cost Actual Hours * Actual Rate Direct-Labor Rate and Efficiency Variances Projected Labor Cost Actual Hours * Standard Rate Standard Labor Cost Standard Standard Rate Hours hours used per hour hours used per hour hours allowed per hour | $ 0 $ 0 Direct-labor rate variance Direct-labor efficiency variance Direct-labor variance