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 Behavior Variable Variable Units Cost per Unit $0.02 0.30 0.50 Direct Materials per Case 100 ozs. 30 ozs 12 bottles Cost per Case Cream base Natural oils Bottle (8-oz.)Variable $2.00 9.00 6.00 $17.00 DIRECT LABOR Time Cost Labor Rate Depamt Behavior per Case per Hour Mixing Filling Direct Labor Cost per Case $6.00 Variable Variable 20 min. $18.00 14.40 1.20 25 min. $7.20 FACTORY OVERHEAD Cost Behavior Variable Fixed Fixed Fixed Fixed Total Cost Utilities Utilities Facility lease Equipment depreciation Supplies $0.20/ unit $500 14,000 4,300 660 $19,560