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Mama Fran's Bakery makes a variety of home-style cookies for upscale restaurants in the Atlanta...

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Accounting

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 20 ounces of a commercial cookie mix, 7 ounces of milk chocolate, and 2 ounces of almonds per pound of cookies. The standard direct materials costs are $1.20 per pound of cookie mix, $4 per pound of milk chocolate, and $10 per pound of almonds. The cookies require 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 $18 per DLH, respectively. Variable overhead is applied at a rate of $42.00 per DLH; fixed overhead is applied at a rate of $60 per DLH.

What is the standard cost for a pound of Mama Fran's double chocolate almond supreme cookies.

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