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/kilogram) = $60.00/unit, direct labor (3.5 hours/unit $20.00/hour) = $70.00/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-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 $528,410 26, 500 hours $ 1,600 favorable 1,550 kilograms The actual direct materials purchase price (AP) per kilogram for December (to two decimal places) was $12.04. $12.20. $11.80 $11.96. $12.50