Question: what would be the standard cost per batch? Concord's Bakery makes a variety of home-style cookies for upscale restaurants in the Atlanta metropolitan area. The
Concord's Bakery makes a variety of home-style cookies for upscale restaurants in the Atlanta metropolitan area. The company's bestselling cookie is the double chocolate almond supreme. Concord's recipe requires 60 ounces of a commercial cookie mix, 8 ounces of milk chocolate, and 3 ounces of almonds per batch of cookies. The standard direct materials costs are $1.20 per pound of cookie mix, $12.00 per pound of milk chocolate, and $12.00 per pound of almonds. Each batch of cookies requires 2 minutes of direct labor in the mixing department and 3 minutes of direct labor in the baking department. The standard labor rates in those departments are $12.00 per direct labor hour (DLH) and $22.00 per DUH, respectively. Variable overhead is applied at a rate of $54.00 per DLH; fixed overhead is applied at a rate of $72.00 per DLH. Calculate the standard cost for a batch of Concord's double chocolate almond supreme cookies. (Round answer to 2 decimal places, es. 3.51.) Standard cost per batch
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