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, 0.14 hour Rate, $7.00 per hour Direct Material: Quantity, 7 kilograms Price, $0.38 per kilogram Actual material purchases amounted to 147,600 kilograms at $0.42 per kilogram. Actual costs incurred in the production of 18,000 units were as follows: Direct labor: Direct material: $22,338 for 3,060 hours $55,845 for 131,400 kilograms Required: Fill in the amounts in the tables below. Complete this question by entering your answers in the tabs below. Required 1 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 "0" for no effect (i.e., zero variance). Round "per kilogram" to 2 decimal places.) Direct-Material Price and Quantity Variances Projected Material Cost Actual Standard Quantity Price 131,400 0.38 Actual Material Cost Actual Actual Price Quantity 131,400 $ kilograms per kilogram used Standard Material Cost Standard Standard Quantity Price 0.42 kilograms used per kilogram kilograms allowed per kilogram $ 55,188 $ 49,932 Direct-material price variance Direct-material quantity variance Direct-material variance Required 1 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 effect (i.e., zero variance). Round "per kilogram" to 2 decimal places.) 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 $ Direct-material purchase price variance Required 1 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 effect (i.e., zero variance). Round "per hour" to 2 decimal places.) Direct-Labor Rate and Efficiency Variances Projected Labor Cost Actual Labor Cost Standard Labor Cost Standard Standard Rate Hours Actual Hours Actual Rate X Actual Hours Standard Rate X hours used per hour hours used per hour hours allowed per hour Direct-labor rate variance Direct-labor efficiency variance Direct-labor variance