BatCo makes metal baseball bats. Each bat requires 100 kg of aluminum at $16 per kg and 0.25 direct labor hours at $18 per hour. Overhead is assigned at the rate of $40 per direct labor hour. QS 21-5 Standard cost card LO P2 What amounts would appear on a standard cost card for BatCo? (Round your final answers to 2 decimal places.) Qty per Unit Cost per Input Std. Cost per Unit Direct materials Direct labor Overhead Assume the actual cost to manufacture one metal bat is $36.50. 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