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 sellin commission of $20 per case. The January direct materials, direct labor, and factory overhead costs are as follows: DIRECT MATERIALS Cost Behavior Units per Case Cost per Unit Cost per Case Cream Boase variable 100 S002 $2.00 Natural oils 30 ozs. 0.30 Bottle (8-oz) Variable 12 bottles 0.50 $17.00 DIRECT LABOR Departmen Cost Behavior Time per Case Labor Rate per Hour Cost per Case Mixing Variable Filing Variable 4.40 25 min $7.20