Shade Company Adopted a Standard Cost System Several Years Ago

Multiple Choice

Shade Company adopted a standard cost system several years ago. The standard costs for direct labor and direct materials for its single product are as follows: Materials (5 kilograms × $12.00/kilogram) = $60.00/unit; direct labor (3.5 hours/unit × $20.00/hour) = $70.00/unit. All materials are issued at the beginning of processing. The operating data shown below were taken from the records for December:The actual total cost of direct materials used in production during December (to the nearest dollar) was:

A) $458,068.
B) $459,862.
C) $461,132.
D) $462,938.
E) $478,400.