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, 0.25 hour Rate, $16 per hour Direct Material: Quantity, 4 kilograms Price, $0.80 per kilogram Actual material purchases amounted to 240,000 kilograms at $0.81 per kilogram. Actual costs incurred in the production of 50,000 units were as follows: Direct labor: Direct material: $211,900 for 13,000 hours $170,100 for 210,000 kilograms Direct-Material Price and Quantity Variances Projected Material Cost Actual Material Cost Standard Material Cost Actual Quantity X Actual Price Actual Quantity X Standard Price Standard Quantity X Standard Price X X kilograms used per kilogram kilograms used per kilogram kilograms allowed per kilogram $ 0 $ 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 X Actual Price Actual Quantity X Standard Price kilograms purchased per kilogram kilograms purchased per kilogram $ 0 $ 0 Direct- material purchase price variance Direct-Labor Rate and Efficiency Variances Projected Labor Cost Actual Labor Cost Standard Labor Cost Actual Hours X Actual Rate Actual Hours X Standard Rate 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