Part C: Note: This section is a continuation from Parts A and B of the comprehensive problem. Be sure you have completed Parts A and B before attempting Part C, You may have to refer 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 botties 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 Cream base Natural oils Bottle (8-02) Cost Behavior Variable: Units per Case Cost per Unit Direct Materials 100 o $0.02 Cost per Case $2.00 Variable 30 02s. 0.30 9.00 Variable 12 bottles 0.50 6.00 $17.00 DIRECT LABOR Direct Labor Department Mixing Filling Cost Behavior. Variable i Variable Time per Case: Labor Rate per Hour Cost per Case 20 min. $18.00 $6.00 5 min 14.40 1.20 25 min $7.20 FACTORY OVERHEAD Cost Behavior Total Cost Utilities Mixed $600 Facility lease i Fixed 14,000 Equipment depreciation Fixed 4,300 Supplies Fixed 660 $19,560