Danny's Delights Is a Wholesale Bakery

question 48

Essay

Danny's Delights is a wholesale bakery.Danny makes a variety of baked goods which he sells to restaurants and grocery stores.His best-selling item is a peanut butter cookie.The recipe calls for 1 cup of peanut butter, 1 cup of sugar and 1 egg.Each recipe makes a batch of one dozen cookies.Danny's standard direct materials cost for batch of cookies is $0.90 for peanut butter, $0.15 for sugar and $0.10 for an egg.In addition, the cookies are packaged by the dozen in cardboard containers costing $0.25 each.One batch of cookies requires 4 minutes preparation time, 8 minutes of cooking time, and 3 minutes of packaging time.The standard wage rate is $15 per hour.Overhead is applied at 50% of direct labor cost.
Required:
Calculate the standard cost for a batch (1 dozen) of peanut butter cookies.

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Definitions:

Work-Family Conflict

A form of tension occurring when the demands of work and family roles are incompatible in some respect.

Demands

The requirements or needs that must be met or fulfilled in various contexts, such as job responsibilities or market expectations.

Personal Life

The aspect of an individual's life that involves their personal interests, family, and non-professional activities.

Factional Groups

Subgroups within a larger group or organization, often formed around a specific common interest or agenda, sometimes causing conflict or rivalry.