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 $12.00/logram - $60.00 unit. Direct labor (3.5 hours/unit * $20.00/hour) = $70,00/unt. All materials were issued at the beginning of processing. The operating data shown below were taken from the records for December In-process beginning inventory In-process ending Inventory-80% complete as to labor Units completed during the period Budgeted output Purchases of materials (in kilograms) Total actual direct labor cost incurred Direct labor hours worked (AQ) Materials purchase price variance Increase in materials inventory in December None 960 units 6.700 units 7.200 units 40,000 $520,410 26.500 hours $1600 favorable 1550 kilogram The direct materials usage variance for December was: Multiple Choice O $1,800 unfavorable. O $1,800 favorable. O $59,400 favorable. . O $59,400 unfavorable. The actual direct materials purchase price (AP) per kilogram for December (to two decimal places) was: Multiple Choice $12.04. $11.96 $11.80. $12.50 $12.20