You are going into business making and selling gourmet meat pies. Your recipe for a meat pie consists of the following:

You estimate that 10% of the meat and vegetables will be normal spoilage. What is the standard cost for direct materials per completed pie?

a. $8.64

b.$13.92

c.$14.58

$15.09

\begin{tabular}{|lll|} \hline \multicolumn{1}{|c}{ Item } & \multicolumn{1}{c}{ Standard Quantity } & \multicolumn{1}{c|}{ Standard Cost } \\ \hline Pie crust & 2 & $2.49 per crust \\ \hline Ground meat & 1 kilogram (kg) & $5.95 per kg \\ \hline Ground vegetables & 0.25kg & $2.60 per kg \\ \hline Broth & 250 millilitres (ml) & $1.95 per 250ml \\ \hline Spices and herbs & 15ml & $0.07 per ml \\ \hline \end{tabular}