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 In-process ending inventory-808 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 1,070units 6,920 units 7,530 units 45,500 $547,308 27,600 hours $ 6,825 favorable 4,300 kilograms The actual total cost of direct materials used in production during December (to the nearest dollar) was: Multiple Choice 20 $488,220 $489,490 $506,758 $486,426 $491,296