Data from Part A: Variable cost at high point: $\mathrm{.}20$ Variable cost at low point: $\mathrm{.}20$ Total fixed cost at high point: $500$ Total fixed cost at low point: $500$ Total cost at high point: $740$ Total cost at low point: $600$ Contribution margin per case: $55\mathrm{.}60$ Utlities cost: $500$ Facility lease: $14,000$ Equipment depreciation: $4,300$ Supplies: $660$ Total fixed costs: $19,460$

Break even number of cases per month: $350$

Genuine Spice Inc. began operations on January $1$ of the current year. The company produces $8-$ounce bottles of hand and body lotion called Eternal Beauty. The lotion is sold wholesale in $12-$bottle cases for $$100$ per case. There is a selling commission of $$20$ per case. The January direct materials, direct labor, and factory overhead costs are as follows:

DIRECT MATERIALS

$\backslash$table$[[$Cream base,Cost Behavior,Units per Case,Cost per Unit,Direct Materials Cost per Case$],[$Variable$,100$ ozs.,$$0\mathrm{.}02,$$$2\mathrm{.}00],[$Bottle $(8-$oz$.),$Variable,$30$ ozs.,$0\mathrm{.}30,9\mathrm{.}00],[,$Variable,$12$ bottles,$0\mathrm{.}50,6\mathrm{.}00],[,,,,$$$17\mathrm{.}00]]$

DIRECT LABOR

$\backslash$table$[[$Department$,$Cost Behavior,Time per Case,Labor Rate per Hour,Direct Labor Cost per Case$],[$Mixing$,$Variable,$20$ min $.,$$$18\mathrm{.}00,$$$6\mathrm{.}00],[$Filling$,$Variable,$5$ min $.,14\mathrm{.}40,1\mathrm{.}20],[,,25$ min $.,,$$$7\mathrm{.}20]]$

$\backslash$table$[[$FACTORY OVERHEAD$],[,$Cost Behavior,Total Cost$],[$Utilities$,$Mixed,$$600$