Westfield Containers currently uses a recycled plastic to make bottles for the food industry. B Click the icon to view the current bottle production information.) The variable manufacturing overead rate is based on lolal estimated variable manufacturing overhead of $800,000 and estimated total DLH of 10.000. Westfield allocates Click the icon to view the proposed changes to bottle design and production process.) Recuirements variable manufacturing overhead based on direct labour hours (DLH). Requirement 1. Calculate the standard cost per batch of 10,000 bottles using the current data (before the company makes any changes). Include direct materials, direct labour, and variable manufacturing overhead (MOH) in the standard cost per unit Manufacturing cost Slandard cost per batch Direct materials Direct labour Variable MOH Total standard cost Requirement 2. Calculate the standard cost per batch of 10.000 bottles if the company makes the changes to the bottle design and production process so that less plastic is used. Include direct materials, direct labour, and variable manufacturing overhead in the standard cost per unit. Round interim calculations to two decimal places and the final answers to the nearest cent.) Manufacturing cost Standard cost per batch Direct materials Direct labour Variabile MOH Total standard cost Requirement 3. Calculate the cost savings per batch by comparing the standard cost per batch under each scenario (current versus proposed change). Assume that the total cost to implement the changes would be $176,400. How many batches of bottles would need to be produced after the change to have the cost savings total equal the cost to make the changes? (Enter your answer to e nearest cent.) The cost savings per batch is $||- - X Bottle design and production process Proposed changes to bottle design and production process: The container division manager is considering having both the bottle redesigned and the bottle production process reengineered so that the plastic usage would drop by 30% overall due both to generating less scrap in the manufacturing process and using less plastic in each bottle. In addition to decreasing the amount of plastic used in producing the bottles, the additional following benefits would be realized: a. Direct labour hours would be reduced by 20% because less scrap would be handled in the production process. b. Total estimated variable manufacturing overhead would be reduced by 15% because less scrap would need to be hauled away, less electricity would be used in the production process, and less inventory would need to be stocked. Print Done Current bottle production information Current bottle production information: The cost and time standards per batch of 10,000 bottles are as follows: Plastic 300 kilograms at $9.00 per kg Direct labour 6.0 hours at $15.00 per hour Print Done