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Sagot :
Answer:
$16.90
Explanation:
Calculation to determine the standard cost for a pound of Vaughn's double chocolate almond supreme cookies.
DIRECT MATERIAL:
Cookie mix {(0.80/16)*10} $ 0.5
Milk chocolate {(4/16)*5} $1.25
Almonds {(13/16)*1} $ 0.8125
DIRECT LABOR:
Mixing Department{($14.60/60)*1} $ 0.24
Baking Department{(29/60)*6} $ 2.9
Variable Overhead {(36.30/60)*7} $ 4.2
Fixed Overhead {(60/60)*7} $ 7
(1 ounces+6 ounces=7)
Total Cost per pound $ 16.90
Note that 1 pound will give us 16 ounces and 1hour will give us 60 minutes
Therefore the standard cost for a pound of Vaughn's double chocolate almond supreme cookies will be $16.99
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