Calculating standard product cost (CMA adapted) Mama Frans Bakery makes a variety of home-style cookies for upscale restaurants in the Atlanta metropolitan area. The companys best-selling cookie is the double chocolate almond supreme. Mama Frans recipe requires 20 ounces of a commercial cookie mix, 7 ounces of milk chocolate, and 2 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 $10.00 per pound of almonds. Each batch of cookies requires 2 minutes of direct labor in the mixing department and 3 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 $42.00 per DLH; fixed overhead is applied at a rate of $60.00 per DLH.

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Calculate the standard cost for a batch of Mama Frans double chocolate almond supreme cookies.