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.
Required:
Calculate the standard cost for a batch (8 éclairs).

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The Answer of 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.
Required:
Calculate the standard cost for a batch (8 éclairs).

Candi's Wholesale Foods Specializes in Providing Hors D'oeuvres at a Wholesale