=+Vernon Bottle Company (VBC) manufactures plastic two-liter bottles for the beverage industry. The cost standards per 100

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=+Vernon Bottle Company (VBC) manufactures plastic two-liter bottles for the beverage industry.

The cost standards per 100 two-liter bottles are as follows:

Standard Cost Cost Category_per 100 Two-Liter Bottles Direct labor $1.28 Direct materials 5.21 Factory overhead 0.42 Total $6.91

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