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.

HHRI appoints a new CEO, who decides to increase production targets to 200 batches per year. She also hires a management accountant who decides to apply normal costing and does some research into cost behavior. Basic product data still applies. New information appears below.

If HHRI uses a plant-wide rate based on a single cost pool, which of the following statements is true?

A. The overhead rate is $35.564 per hour

B. If machine hours are used as the cost driver, the overhead rate is $41.254 per hour

C. If machine hours are used as the cost driver, the full cost per bottle is $19.762

D. If direct labor hours are used as the cost driver, the full cost per batch $192,762.70

E. (c) and (d) only