[The following information applies to the questions displayed below.] BatCo makes baseball bats. Each bat requires 1.00 pounds of wood at $18 per pound and 0.20 direct labor hour at $20 per hour. Overhead is assigned at the rate of $40 per direct labor hour Prepare a standard cost card for a baseball bat for BatCo. (Round your final answers to 2 decimal places.) Inputs Direct materials Direct labor Overhead Standard quantity Standard or hours Standard price or rate cost per unit pounds DLH DLH