* Your answer is incorrect. Sheffield's Bakery makes a variety of home-style cookies for upscale restaurants in the Atlanta metropolitan area. The company's best-selling cookie is the double chocolate almond supreme. Sheffield's recipe requires 80 ounces of a commercial cookie mix, 5 ounces of milk chocolate, and 4 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 $9.00 per pound of almonds. Each batch of cookies requires 1 minutes of direct labor in the mixing department and 4 minutes of direct labor in the baking department. The standard labor rates in those departments are $15.00 per direct labor hour (DLH) and $18.00 per DLH, respectively. Variable overhead is applied at a rate of $42.00 per DLH; fixed overhead is applied at a rate of $72.00 per DLH. Calculate the standard cost for a batch of Sheffield's double chocolate almond supreme cookies. (Round answer to 2 decimal places, e.g. 3.51.) Standard cost per batch $ 30.55