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:

Materials:	(6 kilograms $13 per kilogram)	$	78
Labor:	(3 hours $16 per hour)	$	48

All materials are issued at the beginning of processing. The operating data shown below were taken from the records for July:

In-process beginning inventory		none
In-process ending inventory90% complete as to labor		1,500	units
Units completed during the month		7,500	units
Budgeted output		8,500	units
Purchases of materials, in kilograms (AQ)		32,000
Total actual labor costs incurred	$	527,000
Direct labor hours worked (AQ)		32,000	hours
Materials purchase-price variance	$	2,600	unfavorable
Increase in materials inventory in July		1,100	kilograms
Beginning inventory of materials		0	kg.

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

• $398,472.

• $416,322.

• $413,322.

• $404,172.

• $419,322.