BatCo makes metal baseball bats. Each bat requires 2.00 kg of aluminum at $16 per kg and 0.30 direct labor hours at $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? Oty per Unit Cost per Input Direct materiais Direct labor Overhead . BatCo makes metal baseball bats. Each bat requires 2.00 kg of aluminum at $16 per kg and 0.30 direct labor hours at $18 per hour. Overhead is assigned at the rate of $36 per direct labor hour. Assume the actual cost to manufacture one metal bat is $54.20. Compute the cost variance and classify it as favorable or unfavorable Qty per Unit Cost per Input Total Direct materials Direct labor Overhead