Hercules Hair Restorer Inc The Firm Uses Actual Absorption Costing and Allocates Overhead on Restoration

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. $\begin{array}{|c|c|c|c|c|c|}\hline \text { Hair by } & \text { Bottle } & \text { Batch } & \text { Cost } & \text { January's other } \\\text { Zeus } & && \text {per} & \text { expenses }\\\hline \text { Oil, fl. oz. } & 2 & & \$ 3 & \text { Supervision } & \$ 8,000 \\\hline \begin{array}{l}\text { Lotion, fl. } \\\text { oz. }\end{array} & 4 & & \$ 1 & \begin{array}{l}\text { Indirect } \\\text { materials }\end{array} & \$ 2,200 \\\hline \begin{array}{l}\text { Zeus } \\\text { potion, fl. } \\\text { oz. }\end{array} & 1 / 4 & & \$ 24 & \begin{array}{l}\text { Equipment } \\\text { deprec \& } \\\text { repairs }\end{array} & \$ 14,520 \\\hline \begin{array}{l}\text { Alcemena } \\\text { scent }\end{array} & 1 / 16 & & \$ 48 & \begin{array}{l}\text { Plant } \\\text { manager's } \\\text { salary }\end{array} & \$ 6.500 \\\hline \begin{array}{l}\text { Bottle. } \\\text { cap, label }\end{array} & 1 & & \$ 0.4 & \text { Utilities } & \$ 1.800 \\\hline \begin{array}{l}\text { Direct } \\\text { labor, hour }\end{array} & & 50 & \$ 14 & & \$ 33,020 \\\hline \begin{array}{l}\text { Machine } \\\text { hours }\end{array} & 8 & & & & \\\hline\end{array}$
The firm uses actual absorption costing and allocates overhead on the basis of direct labor hours. For batches made in January, which is true?

A) Direct materials costs total $192,200
B) Direct labor and direct material cost per batch is $192,900
C) Overheads per direct labor hour amount to $41.09
D) The full cost of 20 bottles is $385.80
E) None of the above