Shade Company adopted a standard cost system several years ago. The standard costs for direct labor and direct materials for its single product are as follows: Materials (5 kilograms $12/kilogram) = $60/unit; direct labor (3.5 hours/unit $20/hour) = $70/unit. All materials are issued at the beginning of processing. The operating data shown below were taken from the records for December:

In-process beginning inventory		None
In-process ending inventory80% complete as to labor		1,100	units
Units completed during the period		6,980	units
Budgeted output		7,620	units
Purchases of materials (in kilograms)		47,000
Total actual direct labor cost incurred	$	552,420
Direct labor hours worked (AQ)		27,900	hours
Materials purchase-price variance	$	8,460	favorable
Increase in materials inventory in December		5,050	kilograms

The actual total cost of direct materials used in production during December (to the nearest dollar) was:

Multiple Choice

• $494,055.

• $495,849.

• $497,119.

• $498,925.

• $514,387.