Delicious Desserts makes cupcakes and cookies. The company gathered the following information for the current year regarding its use of flour and butter (four is a direct material for cupcakes and butter is a direct material for cookies) Standard quantity per batch Standard Price (SP) per pound Actual quantity purchased (AOP) and used per batch (pounds) Actual Price (AP) paid Price variance Flour (Direct Butter (Direct Materials) Matenals) Cupcakes Cookies 4 lbs 20 $0.301b OA 14 D OB. 07 OC 04 OD. 264 4bs $1.96/ $1,300 U ? Quantity vanance Flexible budget variance 7 $3,000 U 600 Number of batches produced 290 The actual direct material quantty used per batch for cupcakes may be closest to $1.00 ? ? $525 U

Star me up Inc. manufactures caffeinated energy drink that sells for $4.80 each. The results for its first year of operations appear in the table below:

On November 14, the Milling Department accepted Job 111407A for 1,000 pounds of cereal mix. Materials:   Standard Qty.   Standard Cost     Oats   525 pounds   $1.25 per pound     Wheat   450 pounds   $1.15 per pound     Barley     85 pounds   $1.45 per pound     Malt     65 pounds   $2.15 per pound     Honey   25 quarts   $1.20 per quart       Water   25 gallons   $0.45 per gallon   Time:             Miller   4 1/2 hours   $22.75 per hour       Loader   1 1/2 hours   $11.50 per hour     Overhead is applied at $5.75 per pound completed. The recipe produced 1,025 pounds of cereal mix. If an amount box does not require an entry, leave it blank. If required, round your answers to the nearest cent. a.  Journalize the entry to record the transfer of raw materials to Job 111407A.  Nov. 14 Materials  fill in the blank ab6eb9009046f9b_2 fill in the blank ab6eb9009046f9b_3   Work in Process  fill in the blank ab6eb9009046f9b_5 fill in the blank…

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Question 2 Use the following standard cost card for 1 gallon of ice cream to answer the questions. STANDARD COST CARD Product: Gallon of Ice Cream Standard Cost Manufacturing Cost Information Standard Cost Quantity per Unit Summary Direct Materials Cream 5 quarts $1.15 per quart $0.08 per ounce $36.00 per hour $5.75 Sugar 16 ounces $1.28 Direct Labor 3 minutes $1.80 Total Direct Costs $8.83 Actual direct costs incurred to make 50 gallons of ice cream: 275 quarts of cream at $1.05 per quart 832 ounces of sugar at $0.075 per ounce 165 minutes of labor at $37 per hour All material used was bought during the current period. C. Compute the material and labor variances. D. Comment on the results and possible causes of the variances.

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Standard Direct Materials Cost per Unit Roanoke Company produces chocolate bars. The primary materials used in producing chocolate bars are cocoa, sugar, and milk. The standard costs for a batch of chocolate (2,600 bars) are as follows: Ingredient Quantity Price Cocoa 480 Ibs. $0.30 per Ib. Sugar 150 Ibs. $0.60 per Ib. Milk 120 gal. $1.30 per gal. Determine the standard direct materials cost per bar of chocolate. If required, round to the nearest cent. per bar

Standard Direct Materials Cost per Unit

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Standard Direct Materials Cost per Unit Billingsly Company produces chocolate bars. The primary materials used in producing chocolate bars are cocoa, sugar, and milk. The standard costs for a batch of chocolate (7,100 bars) are as follows: Ingredient Quantity Price Cocoa 600 Ibs. $1.25 per Ib. Sugar 120 Ibs. $0.50 per Ib. Milk 180 gal. $2.60 per gal. Determine the standard direct materials cost per bar of chocolate. Round to two decimal places. $ per bar