hade Company adopted a standard cost system several years ago. The standard costs for direct labor and direct materials for its single product are as follows: Materials (5 kilograms $12.00/kilogram) = $60.00/unit. Direct labor (3.5 hours $20.00 per hour) = $70.00/unit. All materials were issued at the beginning of processing. The operating data shown below were taken from the records for December: The actual total cost of direct materials used in production is:

		$458,068.
		$459,862.
		$461,132.
		$462,938.
		$478,400