6Are there any performance-relaeu fail to consider? Explain. ehensive Problem 5 Genuine Spice Inc. began operations on January 1 of the current year. The s-ounce bottles of hand and body lotion called Eternal Beauty. The lotion is 12-bottle cases for $100 per case. There is a selling commission of $20 per case. w direct materials, direct labor, and factory overhead costs are as follows: lotioner case. The January DIRECT MATERIALS Direct Materials Cost per Case s 2.00 Cost Cost Behavior Variable Variable Units per Case 100 ozs 30 ozs. per Unit Cream base Natural oils Bottle (8-oz) $0.02 0.30 12 bottles 0.50 9.00 6.00 DIRECT LABOR Labor Rate per Hour $18.00 14.40 Direct Labor Cost per Case $6.00 1.20 $7.20 Cost Department Behavior per Case Mixing 20 min. Variable Variable 25 min. FACTORY OVERHEAD Cost Behavior Total Cost $ 600 4,000 4,300 660 $19,560 Mixed Fixed Fixed Fixed Facility lease Supplies