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, .25 hour......Quantity, 4 kilograms

Rate, $16 per hour......Price, $.80 per Kilogram

Actual material purchases amounted to 240,000 kilograms at $.81 per kilogram. Actual costs incurred in the production of 50,000 units were as follows:

Direct labor: ...........$211,900 for 13,000 hours

Direct material: ..........$170,100 for 210,000 kilograms

Required:

Use the variance formulas to compute the direct-material price and quantity variances and the direct labor rate and efficiency variances. Indicate whether each variance is favorable or unfavorable.