BatCo makes metal baseball bats. Each bat requires 1.00 kg of aluminum at $16 per kg and 0.35 direct labor hours et $18 per hour. Overhead is assigned at the rate of $36 per direct labor hour. What amounts would appear on a standard cost card for BatCo? (Round your final answers to 2 decimal places.) Std. Cost Oty per Unit Cost per Input per Unit Direct materials Direct labor Overhead Assume the actual cost to manufacture one metal bat is $40.90. Compute the cost variance and classify it as favorable, unfavorable or no variance. Qty per Unit Cost per Input Total Direct materials Direct labor Overhead