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:	(5 kilograms $13 per kilogram)	$	65
Labor:	(4 hours $17 per hour)	$	68

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		1,100	units
Units completed during the month		6,700	units
Budgeted output		7,500	units
Purchases of materials, in kilograms (AQ)		38,000
Total actual labor costs incurred	$	517,000
Direct labor hours worked (AQ)		37,000	hours
Materials purchase-price variance	$	3,000	unfavorable
Increase in materials inventory in July		1,400	kilograms
Beginning inventory of materials		0	kg.

The actual direct materials purchase price (AP) per kilogram in July (to two decimal places) was:

Multiple Choice

• $12.98.

• $13.08.

• $11.78.

• $14.78.

• $12.88.