BatCo makes metal baseball bats. Each bat requires 1.00 kg of aluminum at $16 per kg and 0.30 direct labor hours at $22 per hour. Overhead is assigned at the rate of $32 per direct labor hour.

What amounts would appear on a standard cost card for BatCo?

	Qty per Unit			Cost per Input	Std. Cost per Unit
Direct materials
Direct labor
Overhead