CoursHeroTranscribedText: Machine Builders Inc. adopted a standard cost system several years ago that it uses in conjunction with its process cost system. The per- unit standard costs for direct materials and direct labor for its single product are as follows: Materials: (3 kilograms x $10 per kilogram) $ 30 Labor: (8 hours x $17 per hour) $ 136 All materials are issued at the beginning of processing. The operating data shown below were taken from the records for July: In-process beginning inventory none In-process ending inventory-90% complete as to labor 900 units Units completed during the month 7 100 units Budgeted output 7, 900 units Purchases of materials, in kilograms (AQ) 22, 000 Total actual labor costs incurred $531, 000 Direct labor hours worked (AQ) 29 , 000 hours Materials purchase-price variance 3 , 600 unfavorable Increase in materials inventory in July 1, 300 kilograms Beginning inventory of materials 0 kg. The direct labor rate variance for July (to nearest dollar) is: (Round your intermediate calculations to 2 decimal places.) 26 C 4