[The following information applies to the questions displayed below.] Canandaigua Container 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, 0.29 hour Rate, $14.50 per hour Quantity, 8 kilograms Price, $0.68 per kilogram Actual material purchases amounted to 412,800 kilograms at $0.700 per kilogram. Actual costs incurred in the production of 48,000 units were as follows: Direct labor: Direct material: $228,096 for 15,360 hours $273,840 for 391,200 kilograms