Required information Use the following information for the Quick Study below. [The following information applies to the questions displayed below.] BatCo makes metal baseball bats. Each bat requires 1.00 kg of aluminum at $20 per kg and 0.25 direct labor hours at $22 per hour. Overhead is assigned at the rate of $36 per direct labor hour. QS 23-5 Standard cost card LO P2 What amounts would appear on a standard cost card for BatCo? (Round your final answers to 2 decimal places.) Qty per Unit Cost per Input Std. Cost per Unit Direct materials Direct labor Overhead Required information Use the following information for the Quick Study below. (The following information applies to the questions displayed below.) BatCo makes metal baseball bats. Each bat requires 1.00 kg of aluminum at $20 per kg and 0.25 direct labor hours at $22 per hour. Overhead is assigned at the rate of $36 per direct labor hour. QS 23-6 Cost variances LO P2 Assume the actual cost to manufacture one metal bat is $40.50. Compute the cost variance and classify it as favorable, unfavorable or no variance. Qty per Unit Cost per Input Total Direct materials Direct labor Overhead