Instructions Genuine Spice Inc. began operations on January 1 of the current year. The company produces eight ounce bottles of hand and body lotion called Etemal 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 MATERIALS Cost Behavior Units per Case Cost per Unit Cost per Case Cream base Variable 100 oz $0.02 $2.00 Natural ods Variable 30 oz 0.30 9.00 Bottle (oz) Variable 12 bottles 0.50 6.00 $17.00