Note: Please determine Total Cost

You must complete part A before completing parts B and C$.$

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$[[,\backslash$table$[[$Cost$],[$Behavior$]],$Units per Case,$\backslash$table$[[$Cost$],[$per Unit$]],\backslash$table$[[$Direct Mat$$sials$],[$Cost per Case$]],],[$Cream base,Variable,$100$ ozs.,$$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$[[$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]]$

FACTORY OVERHEADFACTORY OVERHEAD

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