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BatCo makes baseball bats. Each bat requires $2\mathrm{.}00$ pounds of wood at $$20$ per pound and $0\mathrm{.}35$ direct labor hour at $$20$

per hour. Overhead is assigned at the rate of $$40$ per direct labor hour.

QS $23-5($Algo$)$ Standard cost card LO P$2$

Prepare a standard cost card for a baseball bat for BatCo.

Note: Round your final answers to $2$ decimal places.