Dash Company adopted a standard costing system several years ago. The standard costs for the prime costs (i.e., direct materials and direct labor) of its single product are:

Material	(8 kilograms $5.00 per kilogram)	$ 40.00
Labor	(6 hours $18.20 per hour)	109.20

In-process beginning inventory		None
In-process ending inventory	800	units, 75% complete as to direct labor
Units completed	5,600	units
Budgeted output	6,000	units
Purchases of materials	50,000	kilograms
Total actual direct labor costs	$ 600,000
Actual direct labor hours	36,500	hours
Materials usage variance	$ 1,500	Unfavorable
Total materials variance	$ 750	Unfavorable

The actual price paid per kilogram of material during the month, the company calculates the direct materials price variance at point of purchase.

Actual price paid per kilogram of material $