X i Data Table Harvest One Company Cost of Making 17.5-Ounce Bottles Total Cost for Cost per 1,500,000 Bottles Bottle Direct materials $ 105,000 $ 0.070 Direct labor 87,000 0.058 Variable factory overhead 0.064 96,000 123,000 0.082 Fixed factory overhead $ 411,000 $ 0.274 Total X i Data Table Harvest One Company Cost of Making 17.5-Ounce Bottles Total Cost for Cost per 1,500,000 Bottles Bottle Direct materials $ 105,000 $ 0.070 Direct labor 87,000 0.058 Variable factory overhead 0.064 96,000 123,000 0.082 Fixed factory overhead $ 411,000 $ 0.274 Total