Machine Builders Inc. adopted a standard cost system several years ago that it uses in conjunction with its process cost system. The per-unit standard costs for direct materials and direct labor for its single product are as follows: ed Materials. (3 kilograms x $8 per kilogram) 3 hours $18 Labor: per hour) 5 4 All materials are issued at the beginning of processing. The operating data shown below were taken from the records for July In-process beginning none inventory In-process ending inventory-90% complete as 1,100 units to labor Units completed during the 7,600 units month Budgeted output 7,300 units Purchases of materials, in 11.000 kilograms (AQ) Total actual labor costs $19.000 incurred Direct labor hours worked 20.000 hours (10) Materials purchase-price $ 2,700 unfavorable variance Increase in materials 1,000 kilograms inventory in July Beginning inventory of 0 kg. materials The actual total cost of direct materials used in production during July, to the nearest dollar, was: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $252,860. $258,560 $267.710. $270,710. $273,710