Hercules Hair Restorer Inc. (HHRI) makes many varieties of hair restoration products which are sold under well-known marketing labels. A single batch contains 1,000 8-oz. bottles and takes five days to make. Typically 4 batches are completed per month, for different brands. Basic cost data for the month of January appears below.

Qty per Cost per

Hair by Zeus	Bottle				Bottle		January's other expenses
Oil, fl. oz.	2				$6	Supervision			$	8,000
Lotion, fl. oz.	4				4	Indirect materials			$	2,200
Zeus potion, fl. oz.	1/4				6	Equipment deprec & repairs			$	14,520
Alcemena scent	1/16				3	Plant manager's salary			$	6,500
Bottle, cap, label	1				.4	Utilities			$	1,800
Direct labor, hour				50	70				$	33,020
Machine hours				8

If overhead for January is calculated per machine hour, which is false? (Do not round your intermediate calculations.)

A. The hourly overhead absorption rate will be $8.255 per machine hour

B. The overhead remain the same for each bottle produced

C. The full cost of 20 bottles is $1,953.10

D. All of the answers are correct