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: (7 kilograms $6 per kilogram) $ 42 Labor: (6 hours $17 per hour) $ 102

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 inventory90% complete as to labor 1,300 units Units completed during the month 6,500 units Budgeted output 8,100 units Purchases of materials, in kilograms (AQ) 37,000 Total actual labor costs incurred $ 518,000 Direct labor hours worked (AQ) 28,000 hours Materials purchase-price variance $ 2,600 unfavorable Increase in materials inventory in July 1,600 kilograms Beginning inventory of materials 0 kg.

The actual total cost of direct materials used in production during July, to the nearest dollar, was: (Round your intermediate calculations to 2 decimal places.)

A. $214,878.

B. $230,028.

C. $227,028.

D. $209,178.

E $224,028.