Comprehensive problem 5 part a. note: 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 cost behavior units per case cost per unit direct materials cost per case cream base variable 100 ozs. $0.02 $2.00 natural oils variable 30 ozs. 0.30 9.00 bottle (8-oz.) variable 12 bottles 0.50 6.00 $17.00 direct labor department cost behavior time per case labor rate per hour direct labor cost per case mixing variable 20 min. $18.00 $6.00 filling variable 5 14.40 1.20 25 min. $7.20 factory overhead cost behavior total cost utilities mixed $600 facility lease fixed 14,000 equipment depreciat