Genuine Spice Inc. began operations on January 1 of the current year. The company produces 8-ounce bottles of hand and body lotion called Eternal Beauty. The lotion is wholesale in 12-bottle cases for $100 per case. There is a selling commission of $20 per case. The January direct materials, direct labor, and factory overhead costs are as follows DIRECT MATERIALS Cost Behavior Variable Variable Variable Cost per Unit $0.02 0.30 0.50 Units Direct Materials per Case 100 ozs 30 ozs. 12 bottles Cost per Case Cream base Natural oils Bottle (8-oz.) $2.00 9.00 6.00 $17.00 DIRECT LABOR Cost Behavior Variable Variable Time per Case 20 min. Labor Rate per Hour $18.00 14.40 Direct Labor Cost per Case $6.00 1.20 $7.20 Mixing Filling 25 min FACTORY OVERHEAD Utilities Facility lease Equipment depreciation Supplies Cost Behavior Mixed Fixed Fixed Fixed Total Cost $600 14,000 4,300 660 $19,560