Required information [The following information applies to the questions displayed below] BatCo makes baseball bats. Each bat requires 1.00 pounds of wood at $22 per pound and 0.30 direct labor hour at $30 per hour. Overhead is assigned at the rate of $60 per direct labor hour. Prepare a standard cost card for a baseball bat for BatCo, (Round your final answers to 2 decimal places.)