BatCo makes metal baseball bats. Each bat requires 1 kg. of aluminum at $18 per kg. and 0.25 direct labor hours at $20 per hour. Overhead is assigned at the rate of $40 per labor hour. What amounts would appear on a standard cost card for BatCo?

QS 23-2 Standard cost card LO C1

BatCo makes metal baseball bats. Each bat requires 1 kg. of aluminum at $18 per kg. and 0.25 direct labor hours at $20 per hour. Overhead is assigned at the rate of $40 per labor hour. What amounts would appear on a standard cost card for BatCo? (Round "Qty per unit" to 2 decimal places.) Explanation: A standard cost card for one bat would include:           Direct materials (1 kg. @$18 per kg.) $ 18     Direct labor (0.25 hours @$20 per hour)   5     Overhead (0.25 labor hours $40 per hour)   10        Total $ 33