$$
1 \text { KW Co manufactures a single product } L \text {, for which the standard material cost is as follows. }
$$
Material $$14 \mathrm{~kg} \times \$ 3$$
$$\$$ per unit
$$
42
$$
During July, 800 units of L were manufactured, $12,000 \mathrm{~kg}$ of material were purchased for $$\$ 33,600$$, of which $11,500 \mathrm{~kg}$ were issued to production.
SM Co values all inventory at standard cost.
$$
\begin{array}{lll}
& \text { Price } & \text { Usage } \\
0 & \$ 2,300(\mathrm{~F}) & \$ 900(\mathrm{~A}) \\
0 & \$ 2,300(\mathrm{~F}) & \$ 300(\mathrm{~A}) \\
0 & \$ 2,400(\mathrm{~F}) & \$ 900(\mathrm{~A}) \\
0 & \$ 2,400(\mathrm{~F}) & \$ 840(\mathrm{~A})
\end{array}
$$