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tawhid111 tawhid111
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A year ago
Candi's Wholesale Foods specializes in providing hors d'oeuvres at a wholesale price to caterers. One of Candi's best sellers is a fruit éclair. Her recipe calls for 1 pint of pastry cream, 8 ladyfinger cookies, and 2 cups of fruit (strawberries, raspberries, or blueberries). Each recipe makes 8 éclairs (one batch). The standard direct materials cost is $0.80 per pint of pastry cream, $0.90 for a box of 24 ladyfingers, and $0.25 for a cup of fruit. The éclairs are packed on plastic trays costing $0.30 each. Caterers pick up the éclairs immediately so there is no storage or delivery cost to Candi. It requires one person 4 minutes preparation time and 2 minutes of packaging time for one batch of éclairs. The standard wage rate is $15 per hour. Overhead is applied at 50% of direct labor cost.

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Calculate the standard cost for a batch (8 éclairs).
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Managerial Accounting

Managerial Accounting


Edition: 4th
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Chintan13Chintan13
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