Save & Exit Submit 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 x $10 per kilogram) $ 60 Labor: (8 hours x $19 per hour) $ 152 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 inventory-90% complete as to labor 1, 000 units Units completed during the month 6, 750 units Budgeted output 7, 500 units Purchases of materials, in kilograms (AQ) 33, 000 Total actual labor costs incurred $526, 000 Direct labor hours worked (AQ) 25, 000 hours Materials purchase-price variance 3,800 unfavorable Increase in materials inventory in July 1 700 kilograms Beginning inventory of materials 0 kg . The direct labor flexible-budget variance for July, to the nearest dollar, was: SEP 26 tv