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tsedeneyaalemu2924
10.03.2020 •
Business
Mama Fran'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. Mama Fran's recipe requires 10 ounces of a commercial cookie mix, 5 ounces of milk chocolate, and 1 ounce of almonds per pound of cookies. The standard direct materials costs are $0.80 per pound of cookie mix, $4.00 per pound of milk chocolate, and $12.00 per pound of almonds. Each pound of cookies requires 1 minute of direct labor in the mixing department and 2 minutes of direct labor in the baking department. The standard labor rates in those departments are $14.40 per direct labor hour (DLH) and $18.00 per DLH, respectively. Variable overhead is applied at a rate of $32.40 per DLH; fixed overhead is applied at a rate of $60.00 per DLH. Calculate the standard cost for a pound of Mama Fran's double chocolate almond supreme cookies?
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Ответ:
Standard cost per pound= $34.21
Explanation:
The standard cost is the sum of direct material, direct labor, and total overhead. We will calculate each separate.
Direct material:
10 ounces cookie mix for $0.80= $8
5 ounces of milk chocolate for $4= $20
1 ounce of almonds for $12 the pound= $0.75
1 pound= 16 ounces
1 ounce= 0.0625*$12= $0.75
Direct labor:
1 minute in the mixing department
2 minutes in the baking department.
Mixing= $14.40* (1/60)= $0.24
Baking= $18*(2/60)= $0.6
Overhead:
Variable overhead is applied at a rate of $32.40 per DLH
Fixed overhead is applied at a rate of $60.00 per DLH.
Variable= 32.40 * (3/60)= $1.62
Fixed= 60* (3/60)= $3
Standard cost per pound= (8 + 20 + 0.75) + (0.24 + 0.6) + (1.62 + 3)= $34.21
Ответ:
Its A i just took the test
Explanation: