Part A: Note: You must complete part A before completing parts B and C. Genuine Spice Inc. began operations on January 1 of the current year. The company produces 8-ounce bottles of hand and body lotion called Eternal 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 Cost Direct Materials Units per Case per Unit Cost per Case Cream base Variable 100 ozs. $0.02 $2.00 Natural oils Variable 30 025 0.30 9.00 Bottle (8-oz.) Variable 12 bottles 0.50 6.00 $17.00 DIRECT LABOR Direct Labor Cost Department Behavior Time per Case Labor Rate per Hour Cost per Case Mixing Variable 20 min $10.00 $5.00 Filling Variable min 14.40 1.20 25 min. 17.20