Hercules Hair Restorer Inc The New CEO Has Decided That 25% of the Production

Hercules Hair Restorer Inc.(HHRI) makes many varieties of hair restoration products which are sold under well-known marketing labels.A single batch contains 10,000 8-oz.bottles and takes two days to make.Typically 15 batches are completed per month,for different brands.Basic cost data for the month of January appears below. Hercules Hair Restorer Inc.(HHRI) appoints a new CEO,who decides to increase production targets to 200 batches per year.She also hires a management accountant who decides to apply fixed overhead based on normal capacity and does some research into cost behavior.Basic product data still applies.New information appears below.
$\begin{array}{llr}\text { Estimated overhead for year } & &{\% \text { fixed }} \\\text { Supervision } & \$ 96,000 & 100 \% \\\text { Indirect materials } & \$ 30,800 & 60 \% \\\text { Equipment depreciation } & \$ 126,240 & 100 \% \\\text { Equipment repairs } & \$ 48,000 & 30 \% \\\text { Plant manager's salary } & \$ 84,500 & 100 \% \\\text { Utilities } &\underline{\$ 27,000} & 20 \% \\& \underline{\underline{\$ 412,540}} &\end{array}$ The new CEO has decided that 25% of the production target of 200 batches per year will be a new product,whose information appears below.
If HHRI makes 204 batches in the planned sales mix,which is true (to nearest $) ? (Do not round your intermediate calculations. )

A) Product Jove's total variable costs are $9,092,000
B) Product Jove's total variable costs are $9,273,840
C) Product Jove's total full costs are $9,386,191
D) Product Jove's total full costs are $9,388,163
E) None of the choices are correct