Hercules Hair Restorer Inc If HHRI Makes 204 Batches in the Planned Sales Mix

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. 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. $$\begin{array} { | l | c | c | c | } \hline \text { Hair by Jove (new product) } & & & \\\hline & \begin{array} { c } \text { Qty per } \\\text { Bottle }\end{array} & \begin{array} { c } \text { Qty per } \\\text { Batch }\end{array} & \begin{array} { c } \text { Unit } \\\text { Cost }\end{array} \\\hline \text { Oil, fl. oz. } & 13 / 2 & & \$ 3.00 \\\hline \text { Lotion. fl. oz. } & 3 & & \$ 0.90 \\\hline \text { Jove potion. fl. oz. } & 1 / 8 & & \$ 24.00 \\\hline \text { Hera scent } & 1 / 8 & & \$ 60 \\\hline \text { Bottle, cap. label } & 1 & & \$ 0.40 \\\hline \text { Direct labor. hour } & & 60 & \$ 14.00 \\\hline \text { Machine hours } & & 6 & \\\hline\end{array}$$ If HHRI makes 204 batches in the planned sales mix, which is true (to nearest $) ?

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 above