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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

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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:(3 kilograms x $8 per kilogram) (3 hours x $18 per hour) 24 Labor: 54 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 In-process ending inventory-90% complete as to labor Units completed during the month Budgeted output Purchases of materials, in kilograms (AQ) none 1,100 units 7,600 units 7,300 units 33,000 Total actual labor costs incurred $519,000 Direct labor hours worked (AQ) 28,000 hours $ 2,700 unfavorable Materials purchase-price variance Increase in materials inventory in July Beginning inventory of materials 1,000 kilograms 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.)

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