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, e.25 hor Quantity, 4 kilograms Rate, $16 per hour kilogram Price, $0.80 per 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 Complete this question by entering your answers in the tabs below Required Required 2Required 3 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 n variance). Round "per kilogram" to 2 decimal places.) Direct-Material Price and Quantity Variances Projected Material Cost Actual Material Cost Standard Material Cost Actual Quant Actual Quant Standard Price Standard Quan Actual Price Standard Price 210,000 0.81 kilograms used per kilogram kilograms used per kilogram kilograms allowed per kilogram 170,100 2,100 Unfavorable nfavorable Direct-material price variance Direct-material quantity variance nfavorable Direct-material variance Complete this question by entering your answers in the tabs below. Required Required 2 Required 3 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 ef variance). Round "per hour" to 2 decimal places.) Direct-Labor Rate and Efficiency Variances Projected Labor Cost Actual Labor Cost Standard Labor Cost Actual Hours Standard Hours Actual Rate Actual Hours Standard Rate Standard Rate hours used per hour hours used per hour hours allowed per hour nfavorable nfavorable Direct-labor rate variance Direct-labor efficiency variance nfavorable Direct-labor variance