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 Labor (8 kilograms x $5.00 per kilogram) (6 hours x $18.20 per hour) $ 40.00 109.20 All materials are added at the beginning of processing. The following data were taken from the company's records for November: In-process beginning inventory In-process ending inventory Units completed Budgeted output Purchases of materials Total actual direct labor costs Actual direct labor hours Materials usage variance Total materials variance None 800 units, 75% complete as to direct labor 5,600 units 6,000 units 50,000 kilograms $ 600,000 36,500 hours $ $ 1,500 Unfavorable 750 Unfavorable