Hello. I need help with part 12 and 13. Can you please help me Better By the Numbers began operations on January 1, 2018. The companyThe management of Better by the Numbers would like to determine theproduces eight-ounce bottles of hand and body lotion called Radiant One. Thelotion is sold wholesale in 12-bottle cases for $95 per case. There is a sellingnumber of cases required to break-even per month.commission of $5.88 per case.Utilities cost, a part of factory overhead, is a mixed cost. Following isJanuary 2018 direct materials, direct labor and factory overhead costs are asinformation gathered for the first six months of operations regarding totalutilities costs:follows:2018Case ProductionUtilityTotal CostDIRECT MATERIALSJanuary1,600$ 820CostBehaviorUnits perFebruary1,900Cost perDirect Materials868CaseunitCost per CaseMarch1,360698Nutrient basevariable100 oz.$0.06$ 6.00April1,400767Essential oilsvariable30 oz.$0.309.00May1,450780Bottle (8-oz.)variable12 bottles$0.607.20June1,200644$ 22.20Requirements:1.Determine the fixed and variable portion of the utility cost using thehigh-low method.DIRECT LABORTime per2.Determine the contribution margin per case.Direct LaborCost per CaseLabor RateCostBehaviorDepartment3.Determine the fixed costs per month, including the utility fixed costper Hour$ 18.00$ 14.50Casefrom part (1).variable15 min.$ 4.50MixingFilling4.Determine the break-even number of cases per month.variable12 min.2.9021 min.$7.40Part B: AUGUST BUDGETSFACTORY OVERHEADCost BehaviorAugust demand is expected to be 1,500 cases at a sales price of $100 per case.Total CostInventory planning information follows:mixed740350cases $UtilitiesEstimated finished goods inveħtory, Aug. 1"12,8006,300fixedFacility leaseEquipment depreciationSupplies21,000fixed420 casesDesired finished goods inventory, Aug 31"$23,310940fixed$ 20,780Nutrient BaseOilsBottles400 oz.PART A: BREAK-EVEN ANALYSISEstimated materials inventory, Aug. 1"O Focus2:29 PMENG4/12/2021ates)w/ EditingVoiceEditor234.1.510130 oz.100Mixing$ 18.75$ 14.00Desired materials inventory, Aug. 31t14.4 min.300 oz.Filling13.2 min.230 oz.70Work in process inventory was negligible, so none is assumedThe standard quantity of materials used per case was an ideal standard.There is no change in cost data from January.Actual Variable Overhead was $325Standard (Budgeted) Volume is 1,600 casesRequirements:Requirements:Prepare a Production Budget for AugustPrepare a Direct Materials Purchase Budget for August.Prepare a Direct Labor Budget for August. (round hours required for5.6.Determine and interpret (favorable/unfavorable) the directmaterials price and quantity variances for each of the three10.7.production to the nearest whole hour)materials8.Prepare a Factory Overhead Budget for August11.Determine and interpret the direct labor rate and time variances forthe two departments, rounding hours to the nearest hourDetermine and interpret the factory overhead controllable variance9.Prepare a Budgeted Income Statement, including selling expenses, for12.August13.Determine and interpret the factory overhead volume variancePart C: AUGUST VARIANCE ANALYSISAfter August was completed, variance analysis needs to be performed.January operating data provided the standard prices, rates, times, andquantities per case. There were 1,500 actual cases produced during August.Actual August data:Actual Direct Materials Actual DirectMaterialsPrice per Unit Quantity per Case98 93831 935$0.065 per OZ.Nutrient base$0.36 per oz.Essential oils12.5 bottles$0.55 per bottleBottle (8-oz.)Actual DirectActual Direct LaborLaborTime per CaseRateO Focus

Standard costing in simple terms can be defined as a system in which the standard costs and revenues…

Better By the Numbers began operations on January 1, 2018. The company produces eight ounce bottles of hand and body lotion called Radiant One. The lotion is sold wholesale in 12-bottle cases for $95 per case. There is a selling commission of $5.88 per case. The management of Better by the Numbers would like to determine the number of cases required to break-even per month. Utilities cost, a part of factory overhead, is a mixed cost. Following is information gathered for the first six months of operations regarding total utilities costs: January 2018 direct materials, direct labor and factory overhead costs are as follows: 2018 Case Production Utility Total Cost DIRECT MATERIALS January 1,600 $ 820 Cost Units per February 1,900 868 Cost per unit Direct Materials Behavior March 1,360 698 Case 100 oz. Cost per Case Nutrient base variable $0.06 $6.00 April 1,400 767 1,450 1,200 Essential oils variable May 780 30 oz. 12 bottles $0.30 9.00 June 644 Bottle (8-oz.) variable $0.60 7.20 Requirements: $ 22.20 1. Determine the fixed and variable portion of the utility cost using the high-low method, 2. Determine the contribution margin per case. Determine the fixed costs per month, including the utility fixed cost from part (1). Determine the break-even number of cases per month DIRECT LABOR Department Cost Time per Labor Rate Direct Labor 3. per Hour $ 18.00 $ 14.50 Cost per Case $ 4.50 2.90 Behavior Case Mixing variable 15 min. 4. Filling variable 12 min. 21 min. $7.40 Part B: AUGUST BUDGETS FACTORY OVERHEAD August demand is expected to be 1,500 cases at a sales price of $100 per case. Cost Behavior Total Cost Inventory planning information follows: $ 740 12,800 6,300 940 Utilities mixed 350casess Estimated finished goods invehtory, Aug. 1" fixed Facility lease Equipment depreciation Supplies 21,000 fixed Desired finished goods inventory, Aug 31" $ 23,310 420 cases fixed $ 20,780 Nutrient Base OilsBottles 400 oz. PART A: BREAK-EVEN ANALYSIS Estimated materials inventory, Aug. 1"