Shade Company adopted a standard cost systems several years ago The standard costs for direct labor and direct materials for its single product are as follows: Matenas klograms $12klog ang $60unt ded ubor (35 hours unit $20/hour)-570unit. All materials are issued at the beginning of processing. The operating data shown below were taken from the records for December In-process beginning inventary In-process ending inventory-80% complete as to labor Units completed during the period Builgeted output Purchases of materials (in kilograms) Total actual direct labor cost incurred Direct labor hours worked (AQ) Materials purchase price variances Increase in materials inventory in December The drect materials usage variance for December, to the nearest dollar, was None 1,120 7,020 units 7,600 units 48,000 $555,018 28,100 $9,600 favorable 5,550 kilogra Maple Choice $21000 $78.600 $600 forable $21000