Item11 Item 11 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