=+EX 23-2 Standard product cost obj. 2 Warwick Bottle Company (WBC) manufactures plastic two-liter bottles for the beverage industry. The cost standards per 100 two-liter bottles are as follows:

Standard Cost per 100Two-Liter Cost Category Bottles Direct labor $1.32 Direct materials 5.34 Factory overhead 0.34 _____ Total $7.00 _____ _____