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, 0.25 hour||Quantity, 4 kilograms|
|Rate, $12.50 per hour||Price, $0.60 per kilogram|
Actual material purchases amounted to 200,000 kilograms at $0.64 per kilogram. Actual costs incurred in the production of 40,000 units were as follows:
|Direct labor:||$137,700 for 10,800 hours|
|Direct material:||$108,800 for 170,000 kilograms|
Fill in the amounts in the tables below.