Problem 1: XYZ company produces only one product, orange juice bottles, which requires three inputs: direct labor, direct material, and overhead. XYZ's costs of the resources used from January 1, 2018 to January 1, 2019 are as follows: $550,000 $1,200,000 Direct Materials... Direct Labor. Overhead Energy Indirect Material for Maintenance... Indirect Labor for Maintenance $520,000 $110,000 $350,000 Determine the unit cost of orange juice bottle if the total production from January 1, 2018 to January 1, 2019 is 2,688,000 finished bottles of orange juice and ending WIP inventory (80% complete) is 150,000