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		1,140	units
Units completed during the period		7,060	units
Budgeted output		7,740	units
Purchases of materials (in kilograms)		49,000
Total actual direct labor cost incurred	$	559,208
Direct labor hours worked (AQ)		28,300	hours
Materials purchase-price variance	$	10,780	favorable
Increase in materials inventory in December		6,050	kilograms

The actual direct materials purchase price (AP) per kilogram for December (to two decimal places) was:

Multiple Choice

• $12.02.

• $11.86.

• $12.32.

• $11.78.

• $11.62.