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) Labor: (6 hours * $17 per hour) $ 42 $ 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 In-process ending inventory-90% complete as to labor Units completed during the month Budgeted output Purchases of materials, in kilograms (AQ) Total actual labor costs incurred Direct labor hours worked (AQ) Materials purchase-price variance Increase in materials inventory in July none 1,300 units 6,500 units 8,100 units 37,000 $518,000 28,000 hours $ 2,600 unfavorable 1,600 kilograms 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 In-process ending inventory-90% complete as to labor Units completed during the month Budgeted output Purchases of materials, in kilograms (AQ) Total actual labor costs incurred Direct labor hours worked (AQ) Materials purchase-price variance Increase in materials inventory in July Beginning inventory of materials none 1,300 units 6,500 units 8, 100 units 37,000 $518,000 28,000 hours $ 2,600 unfavorable 1,600 kilograms kg. The actual direct materials purchase price (AP) per kilogram in July (to two decimal places) was