Required information (The following information applies to the questions displayed below.) BatCo makes metal baseball bats. Each bat requires 2.00 kg of aluminum at $20 per kg and 0.35 direct labor hours at $26 per hour. Overhead is assigned at the rate of $36 per direct labor hour Assume the actual cost to manufacture one metal bat s $6770. Compute the cost variance and classify it as favorable, unfavorable or no variance Qty per Cost per Unit Input Total Actual Cost per Unit Fav / Unfav Direct materials Direct labor Overhead 2.00 0.35 hes 0.35 hrs x $ 20.00 $ x 26.00 30.00 $ 40.00 9.10 12.60 81.70 Unfavorable The following information is available for a company's maintenance cost over the last seven months Month June July August September October November December Units Produced 90 180 130 160 220 250 90 Maintenance Cost $ 3,750 4,700 3,950 4,400 5,300 5,600 3,200 Using the high-low method, estimate both the fixed and variable components of its maintenance cost High-Low method - Calculation of variable cost per maintenance hour Cost at high point minus cost at low point 5 15 Change in cost 0 3 5,800.00 Total cost at the high point Vanable costs at the high point Volume at the high point Variable cost per unit produced Total variable costs at the high point Totalfixed costs 250 unit 15.00 5 s 3,750.00 1,850.00 $ 3,200.00 Total cost at the low point Vanable costs at the low point Volume at the low point Variable cost per unit produced Total variable costs at the low point 00 units 1500 $ 1.350.00