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		1,130	units
Units completed during the period		7,040	units
Budgeted output		7,710	units
Purchases of materials (in kilograms)		48,500
Total actual direct labor cost incurred	$	557,514
Direct labor hours worked (AQ)		28,200	hours
Materials purchase-price variance	$	10,185	favorable
Increase in materials inventory in December		5,800	kilograms

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

A) $11.63.

B) $11.79.

C) $11.87.

D) $12.03.

E) $12.33.