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 990 units Units completed during the period 6,760 units Budgeted output 7,290 units Purchases of materials (in kilograms) 41,500 Total actual direct labor cost incurred $ 533,588 Direct labor hours worked (AQ) 26,800 hours Materials purchase-price variance $ 2,905 favorable Increase in materials inventory in December 2,300 kilograms The actual direct materials purchase price (AP) per kilogram for December (to two decimal places) was: