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:	(5 kilograms $11 per kilogram)	$	55
Labor:	(6 hours $21 per hour)	$	126

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		800	units
Units completed during the month		7,800	units
Budgeted output		8,400	units
Purchases of materials, in kilograms (AQ)		29,000
Total actual labor costs incurred	$	522,000
Direct labor hours worked (AQ)		36,000	hours
Materials purchase-price variance	$	3,500	unfavorable
Increase in materials inventory in July		1,200	kilograms
Beginning inventory of materials		0	kg.

The actual direct materials purchase price (AP) per kilogram in July (to two decimal places) was:

Multiple Choice

• $10.92.
• $11.12.
• $9.82.
• $12.82.
• $11.02.