L’Essence is a small cosmetics company located in the perfume center of Grasse in southern France. The company plans to introduce a new body oil, called Energique, for which it needs to develop a standard product cost. The following information is available on the production of Energique:
a. The Energique base is made by mixing select lanolin and alcohol. Some loss in volume occurs for both the lanolin and the alcohol during the mixing process. As a result, each 100-liter batch of Energique base requires 100 liters of lanolin and 8 liters of alcohol.
b. After the base has been prepared, a highly concentrated lilac powder is added to impart a pleasing scent. Only 200 grams of the powder are added to each 100-liter batch. The addition of the lilac powder does not affect the total liquid volume.
c. Both the lanolin and the lilac powder are subject to some contamination from naturally occurring materials. For example, the lilac powder often contains some traces of insects that are not detected and removed when the lilac petals are processed. Occasionally such contaminants interact in ways that result in an unacceptable product with an unpleasant odor. About one 100 liter batch in twenty-one is rejected as unsuitable for sale for this reason and is thrown away.
d. It takes a worker two hours to process one 100-liter batch of Energique. Employees work an eight-hour day, including two hours per day for lunch, rest breaks, and cleanup.

Required:
1. Determine the standard quantity for each of the raw materials needed to produce an acceptable 100-liter batch of Energique.
2. Determine the standard labor time allowed to produce an acceptable 100-liter batch of Energique.
3. The standard prices for direct materials and direct labor in euros (€) appear below:
Lanolin . . . . . . . . . . . . . . . €16 per liter
Alcohol . . . . . . . . . . . . . . . €2 per liter
Lilac powder . . . . . . . . . . €1 per gram
Direct labor cost . . . . . . . €12 per hour
Prepare a standard cost card for materials and labor for one acceptable 100-liter batch of Energique.