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.

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.)

Multiple Choice

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

THERE IS NO INFORMATION MISSING. THIS IS THE PROBLEM. IF YOU CANNOT ANSWER DO NOT ATTEMPT. THX!

Hair by Zeus Oil, fl. oz. Lotion, fl. oz. Zeus potion, fl. oz. Alcemena scent Bottle, cap, label Direct labor, hour Machine hours Bottle Batch Cost per 2 $ 3 4 $ 1 1/4 $ 24 1/16 $ 48 1 $0.4 50 $ 14 8 January's other expenses Supervision $ 8,000 Indirect materials $ 2,200 Equipment deprec & repairs $14,520 Plant manager's salary $ 6,500 Utilities $ 1,800 $33,020 Estimated overhead for year Supervision Indirect materials Equipment depreciation Equipment repairs Plant manager's salary Utilities % fixed $ 96,000 100 $ 30,800 60 $126,240 100 $ 48,000 30 $ 84,500 100 $ 27,000 20 $412,540 Hair by Jove (new product) Qty per Qty per Bottle Batch Unit Cost Oil, fl. oz. 14 $ 3.00 Lotion, fl. oz. 3 $ 0.90 Jove potion, fl. oz. 1/8 $24.00 Hera scent 1/8 $60.00 Bottle, cap, label 1 $ 0.40 Direct labor, hour 60 $14.00 Machine hours 6