Note: Ihis section is a continuation from parts A and $B$ of the comprehensive problem. back to data presented in Parts A and $B$ as well as use answers from those parts when completing this section.

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

DIRECT LABOR

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

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