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: (4.50 kilograms $11.30 per kilogram) $50.85 Labor: (4.50 hours $20.30 per hour) $91.35 s In-process beginning inventory none In-process ending inventory - 100.00% complete as to labor 1,100 units Units completed 8,030 units Budgeted output 9,000 units Purchases of materials in kilograms (AQ) 34,000 Total actual labor costs incurred $596,700 Direct labor hours worked (AQ) 30,900 hours Materials purchase-price variance $3,300 unfavorable Increase in materials inventory in July 1,670 kilograms Beginning inventory of materials none The sales volume variance, measured in terms of direct labor cost, for July was: $30,570 favorable $206,756 favorable $3,138 unfavorable $3,300 unfavorable $11,876 favorable