1. Swifty'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. Swifty's recipe requires 40 ounces of a commercial cookie mix, 8 ounces of milk chocolate, and 3 ounces of almonds per batch of cookies. The standard direct materials costs are $ 1.20 per pound of cookie mix, $ 4.00 per pound of milk chocolate, and $ 12.00 per pound of almonds. Each batch of cookies requires 1 minutes of direct labor in the mixing department and 4 minutes of direct labor in the baking department. The standard labor rates in those departments are $ 12.00 per direct labor hour (DLH) and $ 18.00 per DLH, respectively. Variable overhead is applied at a rate of $ 36.00 per DLH; fixed overhead is applied at a rate of $ 42.00 per DLH. Calculate the standard cost for a batch of Swifty's double chocolate almond supreme cookies?

2.

Vaughn & Sandhill Fabricators produces commemorative bricks that organizations use for fundraising projects. Thomas Vaughn, the company's vice president of marketing, has prepared the following sales forecast for the first six months of the coming year. The company plans to sell the bricks for $ 21 each. January February March April May June 22,000 25,000 29,000 31,000 23,000 32,000 Prepare Vaughn & Sandhill's sales budget for the first quarter of the coming year. January February March Quarter Budgeted units sold Budgeted sales price Budgeted $ $ revenue