Required information Use the following information for the Quick Study below. [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 0.40 direct labor hours at $22 per hour. Overhead is assigned at the rate of $36 per direct labor hour. QS 23-5 Standard cost card LO C1 What amounts would appear on a standard cost card for BatCo? Std. Cost Qty per Unit Cost per Input per Unit Direct materials Direct labor Overhead Required information Use the following information for the Quick Study below. [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 0.40 direct labor hours at $22 per hour. Overhead is assigned at the rate of $36 per direct labor hour. QS 23-6 Cost variances LO C2 Assume the actual cost to manufacture one metal bat is $69.20. Compute the cost variance and classify it as favorable or unfavorable. Qty per Unit Cost per Input Total Direct materials Direct labor Overhead