Genuine Spice Inc. began operations on January 1, 2016. The company produces a hand and body lotion in an eight-ounce bottle called Eternal Beauty. The lotion is sold wholesale in 12-bottle cases for $100 per case. There is a selling commission of $20 per case. The January direct materials, direct labor, and factory overhead costs are as follows DIRECT MATERIALS Cost per Uni $0.02 0.30 0.50 Direct Materials Cost per Case Cost Behavior Variable Variable Units Cream base Natural oils Bottle (8-oz. per Case 100 ozs. 30 ozs. 2 bottles $2.00 9.00 6.00 $17.00 Variable DIRECT LABOR Time Labor Rate Department Mixing Filling Cost Behavior per Case per Hour Variable Variable Direct Labor Cost per Case $6.00 20 min. $18.00 14.40 1.20 25 min. $7.20 FACTORY OVERHEAD Total Cost Utilities Utilities Facility lease Equipment depreciation Supplies Cost Behavior Variable Fixed Fixed Fixed Fixed $0.20/ unit $500 14,000 4,300 660 $19,560 August Variance Analysis During September of the current year, the controller was asked to perform variance analyses for August. The January operating data provided the standard prices, rates, times, and quantities per case. There were 1,500 actual cases produced during August, which was 250 more cases than planned at the beginning of the month. Actual data for August were as follows