Roja Winery has the standard cost data for the production of each bottle of red wine below. Input Direct Materials Standard Quantity of Input Standard Input Price Per per Bottle (SQ) Unit of Input (SP) Grapes (Red or Black) .42 kg $6 per kg Distilled Water .21 liters $40 per liter Sugar .21 kg $.44 per kg Baker's Yeast .04 of packet $2 per packet Glass Bottle 25 per bottle Corks 1 .05 per bottle Direct Labor .25 hours $9 per hour Variable MOH .25 hours $4 per hour Fixed MOH .25 hours $3 per hour What is the standard cost per unit for one bottle of red wind for Roja Winery?

Managerial Accounting
15th Edition
ISBN:9781337912020
Author:Carl Warren, Ph.d. Cma William B. Tayler
Publisher:Carl Warren, Ph.d. Cma William B. Tayler
Chapter11: Differential Analysis And Product Pricing
Section: Chapter Questions
Problem 16E
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Roja Winery has the standard cost data for the production of each bottle of red wine below.
Input
Direct Materials
Standard Quantity of Input Standard Input Price Per
per Bottle (SQ)
Unit of Input (SP)
Grapes (Red or Black) .42 kg
$6 per kg
Distilled Water
.21 liters
$40 per liter
Sugar
.21 kg
$.44 per kg
Baker's Yeast
.04 of packet
$2 per packet
Glass Bottle
25 per bottle
Corks
1
.05 per bottle
Direct Labor
.25 hours
$9 per hour
Variable MOH
.25 hours
$4 per hour
Fixed MOH
.25 hours
$3 per hour
What is the standard cost per unit for one bottle of red wind for Roja Winery?
Transcribed Image Text:Roja Winery has the standard cost data for the production of each bottle of red wine below. Input Direct Materials Standard Quantity of Input Standard Input Price Per per Bottle (SQ) Unit of Input (SP) Grapes (Red or Black) .42 kg $6 per kg Distilled Water .21 liters $40 per liter Sugar .21 kg $.44 per kg Baker's Yeast .04 of packet $2 per packet Glass Bottle 25 per bottle Corks 1 .05 per bottle Direct Labor .25 hours $9 per hour Variable MOH .25 hours $4 per hour Fixed MOH .25 hours $3 per hour What is the standard cost per unit for one bottle of red wind for Roja Winery?
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