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Sandra Company accumulates the following data concerning raw materials in making its �nishedproduct. (1) Price per pound of raw materials is net purchase price $3.30, freight-in $0.7, andreceiving and handling $0.4. (2) Quantity per gallon of �nished product is required materials 3.7pounds and allowance for waste and spoilage 0.8 pounds.

Compute the following. (Round answers to 2 decimal places, e.g. 1.25.)

(a)Standard direct materials price per pound ofraw materials.


(b) Standard direct materials quantity per gallon.  pounds

(c) Total standard materials cost per gallon. $

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221 HW7 Ch 26 Ch 27

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