Machine Builders Inc

Multiple Choice

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: (4 kilograms x $10.00 per kilogram) $40.00/unit.Labor: (4 hours x $18.00 per hour) $72.00/unit.All materials are issued at the beginning of processing.The operating data shown below were taken from the records for July:
The actual direct materials purchase price per kilogram in July was:

A) $8.80.
B) $9.90.
C) $10.00.
D) $10.10.
E) $11.80.