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Case II-ss Aunt Molly 's Old Fashioned Cookies bakes cookies for retail stores. The company 's best-selling cookie Comprehensive Variance is chocolate nut supreme, which is marketed as a gourmet cookie and regularly sells for $8.00 per pound. Analysis Used to Explain The standard cost per pound of chocolate nut supreme, based on Aunt Molly's normal monthly produc- Operational Results; Review tion of 400,000 pounds, is as follows: of Chapters 10 and 11; Activity-eased Costing; Sales Variances (Appendix B) (LO 11-4, 11-5, 11-7, 11-9) 4(a). Direct-material price variance, total: $132,000 U 4(e). Variable-overhead spending variance: $75,000 U 4(g). Sales-price variance: $45,000 u Cost Item Direct materials Cookie mix Milk chocolate . Almonds . Direct labor:' Mixing . Baking . Variable overhead' _ Total standard cost per pound Dlrect-labor rates Include employee benefits. 'Applled on the basls of dlrect-laor hours. Ouantlty 10 oz. S oz. 1 oz. 1 min. 2 min. 3 min. Standard Unlt Cost $ .02 per oz. .15 per oz. .50 per oz. $14.40 per hr. 18.00 per hr. $32_40 per direct-labor hr. Total Cost $ .20 .75 .50 $1.45 $ .24 .60 $ .84 $1.62 $3.91 Aunt Molly's management accountant, Karen Blair, prepares monthly budget reports based on these standard costs. April's contribution report, which compares budgeted and actual performance, is shown in the following schedule.