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BatCo makes baseball bats. Each bat requires 2.00 pounds of wood at $18 per pound and 0.20 direct labor hour at $30 per hour. Overhead is assigned at the rate of $60 per direct labor hour. QS 23-5 (Algo) Standard cost card LO P2 Prepare a standard cost card for a baseball bat for BatCo. (Round your final answers to 2 decimal places.)