Machine Builders Incorporated 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:(4.0 kilograms $10.00 per kilogram) $ 40.00 Labor:(4.0 hours $18.00 per hour) $ 72.00 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 1,000 units Units completed during the month 7,200 units Budgeted output 8,000 units Purchases of materials, in kilograms (AQ) 30,000 Total actual labor costs incurred $ 525,000 Direct labor hou