Hercules Hair Restorer Inc. (HHRI) makes many varieties of hair restoration products which are sold under well-known marketing labels. A single batch contains 10,000 8 oz. bottles and takes two days to make. Typically 15 batches are completed per month, for different brands. Basic cost data for the month of January appears below.

Hair by Zeus	Bottle	Batch	Cost per	January's other expenses
Oil, fl. oz.	2		$3	Supervision	$8,000
Lotion, fl. oz.	4		$1	Indirect materials	$2,200
Zeus potion, fl. oz.	1/4		$24	Equipment deprec & repairs	$14,520
Alcemena scent	1/16		$48	Plant manager's salary	$6,500
Bottle, cap, label	1		$0.4	Utilities	$1,800
Direct labor, hour		50	$14		$33,020
Machine hours	8

The firm uses actual absorption costing and allocates overhead on the basis of direct labor hours. For batches made in January, which is true?

		Direct materials costs total $192,200
		Direct labor and direct material cost per batch is $192,900
		Overheads per direct labor hour amount to $41.09
		The full cost of 20 bottles is $385.80
		None of the above