te varia 6.Are there any performance-reI fail to consider? Explain. hensive Problem 5 Genuine Spice Inc. began operations on January 1 of the current year. The le cases for $100 per case. There is a selling commission of $20 direct materials, direct labor, and factory overhead costs are as follows: per case. The taale in unce bottles of hand and body lotion called Eternal Beauty. The lotion is bott DIRECT MATERIALS Cost per Unit 0.02 0.30 0.50 Direct Materials Cost per Case 2.00 Units Cost Behavior Variable Variable Variable per Case Cream base Natural oils Bottle (8-oz.) 100 ozs. 30 ozs 12 bottles 9.00 6.00 $17.00 DIRECT LABOR Direct Labor Cost per Case $6.00 1.20 $7.20 Time Labor Rate Cost Behavior Variable Variable er Hour $18.00 14.40 r Case Department Mixing Filling 20 min. 25 min. FACTORY OVERHEAD Cost Behavior Total Cost $ 600 Mixed14,000 Utilities Facility lease Equipment depreciation Supplies Fixed Fixed Fixed 4,300 660 $19,560