Melford Containers currently uses a recycled plastic to make bottles for the food industry.

$($i$)($Click the icon to view the current bottle production information$)$

The variable manufacturing overhead rate is based on total estimated variable manufacturing overhead of $$400,000$ and estimated total DLH of $10,000$ Melfordallocates its variable

manufacturing overhead based on direct labor hours $($DLH$).$

$($Click the icon to view the proposed changes to bottle design and production process.$)$

Read the requirements.

Requirement $1.$ Calculate the standard cost per batch of $10,000$ bottles using the current data $($before the company makes any changes$).$ Include direct materials, direct labor, and

variable manufacturing overhead $(MOH)$ in the standard cost per unit.

Requirement $2.$ Calculate the standard cost per batch of $10,000$ bottles if the company makes the changes to the bottle design and production process so that less plastic is used.

Include direct materials, direct labor, and variable manufacturing overhead in the standard cost per unit. $($Round interim calculations to two decimal places and the final answers to the

nearest whole dollar.$)$

Requirement $3.$ Calculate the cost savings per batch by comparing the standard cost per batch under each scenario $($current versus proposed change$).($Enter the answer as a positive

number rounded to the nearest whole dollar.$)$

The cost savings per batch is

Assume that the total cost to implement the changes would be $$106,400.$ How many batches of bottles would need to be produced after the changes to have the cost savings total equal