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 1,050 units Units completed during the period 6,880 units Budgeted output 7,470 units Purchases of materials (in kilograms) 44,500 Total actual direct labor cost incurred $ 543,890 Direct labor hours worked (AQ) 27,400 hours Materials purchase-price variance $ 5,785 favorable Increase in materials inventory in December 3,800 kilograms The actual direct materials purchase price (AP) per kilogram for December (to two decimal places) was: Multiple Choice $11.71. $11.87. $11.95. $12.11. $12.41.