Genuine Spice Inc. began operations on January 1, 2016. The company produces eight-ounce bottles of hand and body lotion 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 MAT TERIALS Cost Behavior Units per Case Cost per Unit Cost per Case S 2.00 Natural ols Variable 30 030 900 12 bottles Bottle (8-oz) Variable $17.00 DIRECT LABOR Department Cost Behavior Time per Case Labor Rate per Hour Cost per Case 51800 5600 20 min Mixing Variable 5 1.20 Filling Variable S7.20 25 min