Edward DiepJinning YuChengyan ShenRaymond BuenaventuraZheng Zhen

At CookieCraft, we use only the finest ingredients in our famous cookies so you will always be guaranteed satisfaction.

Cookie quality: Excellent Quantity: 60 Size: 2 inches in diameter Appearance: Outstanding Taste: Superb

Cost per cookie: $0.86 No. Cookies Produced: 100 No. Meeting Specs: 60 No. Rejected: 30 No. Reworked:0 No. Sampled For Quality Control: 10

Size of cookies before cooking: ½ inch Size of cookies after cooking: 2 inches Total Time: 133 minutes Mix Time: 15 minutes Bake Time per cookie sheet: 12 minutes Packaging Time: 10 minutes Down Time: 15 minutes Clean Up Time: 30 minutes

Denominator for cost per cookie calculation: Number of cookies produced

Measure Production & Performance: Costs Use of available resources Taste Appearance Production Efficiency

Unnecessary Measures: None of the measures were unnecessary.

Effectiveness of $2 overheard rate: Not very effective

Consensus on disposing of overheard variance: We could improve by being more efficient with our baking. We ended up making more than we needed because some of them were burnt or were not the right size. We also ended up making a batch for another class.

Ingredients: 1¼ cups butter, softened ¾ cup and 3 tablespoons packed brown sugar ¼ cup and 1 tablespoons white sugar 1¼ (3.5 ounce) packages instant vanilla

pudding mix 2 ½ eggs 1 ¼ teaspoons vanilla extract 2 ¾ cups and 1 tablespoon all-purpose flour 1 ¼ teaspoons baking soda 2 ½ cups semisweet chocolate chips

Preheat oven to 375 degrees F (190 degrees C)

In a mixing bowl, cream butter and sugars. Add pudding mix, eggs, and vanilla

Combine flour and baking soda; add to creamed mixture and mix well

Fold in chocolate chips Drop by teaspoons onto ungreased baking

sheets. Bake for 10 to 12 minutes or until lightly browned.

Materials Cost

Nestle Morsel Semisweet

5.59 x 2 = 11.18

Instant Vanilla Pudding

.75 x 2 = 2.25

Baking Soda .89

Dark Brown Sugar .99

Stick of Butter .59 x 2 = 1.18

Eggs (dozen) 2.39

Flour 2.29

Pure Vanilla Extract 3.29

Total 24.46

Job Number 782  Date Initiated: November 14, 2010

Department Baking Date Completed  November 14, 2010

Item CookieCraft  Units Completed 100 

For Stock 0  

Direct Materials

Amount ($)

Task HoursAmount

($)

Direct Materials

($)

Rate ($)

Amount ($)

Chocolate Chips 2.29 Purchasing .5 4 $24.46 2 $48.92

Vanilla Pudding Mix

2.25 Mixing .25 2      

Baking Soda .89 Baking .20 1.6      

Dark Brown Sugar

.99 Cleanup .50 4      

Butter 1.18 Packaging 1/6 1.33      

Eggs 2.39          

Flour 2.29            

Vanilla Extract 3.29            

Total $24.46       $12.93      $48,92

Cost of Completed Jobs Direct Materials $24.46 Direct Labor 12.93 Manufacturing Overhead 48.92 Total Cost $86.31

Unit Cost $0.86

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