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 S100 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 Unit $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. 12 bottles $2.00 9.00 6.00 $17.00 Variable DIRECT LABOR Cost Behavior Variablee Variable Time per Case 20 min Labor Rate per Hour $18.00 14.40 Direct Labor Cost per Case $6.00 1.20 $7.20 Department Mixing Filling 25 min FACTORY OVERHEAD Utilities Facility lease Equipment depreciation Supplies Cost Behavior Mixed Fixed Fixed Fixed Total Cost $600 14,000 4,300 660 $19,560