BatCo makes baseball bats. Each bat requires 2.00 pounds of wood at $16 per pound and 0.25 direct labor hour at $30 per hour. Overhead is assigned at the rate of $60 per direct labor hour. Prepare a standard cost card for a baseball bat for BatCo. (Round your final answers to 2 decimal places.) Inputs Standard quantity or hours Standard price or rate Standard cost per unit Direct materials pounds Direct labor DLH Overhead DLH