COOKIE MONSTERS
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COOKIE MONSTERS About Us Our Recipe Job Specifications Measurements Cost Card Comments Contact Us
description
COOKIE MONSTERS. Who are the Cookie Monsters?. Group H. Josh, Erin, Angie, Laura, and Moutari. Back to home page. The Cookie Monster Recipe. Instructions: Heat oven to 375 degrees F. In large bowl, stir all ingredients except m&m’s until soft dough forms. Stir in m&m’s. - PowerPoint PPT Presentation
Transcript of COOKIE MONSTERS
COOKIE MONSTERS
About Us
Our Recipe
Job Specifications
Measurements
Cost Card
Comments
Contact Us
Who are the Cookie Monsters?
Josh, Erin, Angie, Laura, and Moutari
Group H
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The Cookie MonsterRecipe
Instructions:
• Heat oven to 375 degrees F. In large bowl, stir all ingredients except m&m’s until soft dough forms. Stir in m&m’s.
• On ungreased cookie sheets, place about ¼ cupfuls dough about 3 inches apart.
• Bake 14 minutes.
1 pouch Betty Crock
er chocolate
cookie mix
1 pouch Betty Crock
er peanu
t butter cookie mix
1 ½ cups quick-
cooking oats
1 cup butter
3 egg
s
2 cup
s m&m’s
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Job SpecificationsSize
Each cookie is 2.5 ounces of melt in your mouth goodness.
AppearanceOur cookies are vibrant and colorful due to our
use of M&Ms.Special Features
Our unique ingredient of Oatmeal keeps our cookies moist. The use of rich chocolate will keep you craving more.
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Job MeasurementsCost per Cookie $1.60
Number of Cookies Produced 25
Number Meeting Specs 23
Number Rejected 0
Number Reworked 0
Number Sampled for Quality Control
2
Unexplained Differences 0
Size Before Baking 3 oz.
Size After Baking 2.5 oz.
Total Throughput Time 1 Hr 43 Min
Setup Time 5 Min
Mix Time 13 Min
Bake Time 56 Min (14min x 4)
Cooling Time 10 Min
Packing Time 9 Min
Downtime 5 Min
Cleanup Time 5 Min
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Job Cost CardCustomer: Susan CrossonSpecifications: Original Monster CookieDate of Order: September 15, 2008Date of Completion: September 21, 2008
Cost Charged To Job
Current Month Total Costs
Materials $9.94 $9.94
Labor (1hr * $6hr) 10.30 10.30
Overhead 19.88 19.88
Totals $40.12 $40.12
Units Completed 25
Product Unit Cost $1.60
Profit Factor (25%) $0.41
Revenue Generated $10.25
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Comments What should the denominator be for the cost per cookie calculation?
The denominator is 25.
What measure would your group use to effectively evaluate production?In order to determine if we are producing efficiently, it is important to calculate the number of units produced per hour.
What measures were unnecessary? Why?Since we were very precise in the assembly and baking of our cookies, the number of cookies rejected and number of cookies reworked were unnecessary measurements.
Evaluate the $2 Overhead Rate for reasonableness Based on the one time purchase of most of the Overhead costs, this overhead rate is
beneficial for generating revenue.
What is your group’s consensus on disposing of your Overhead Variance?In order to be in compliance with GAAP we would debit or credit Cost of Goods Sold,
when necessary.
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Contact Info1-800-MON-STER
We’re looking forward to hearing from you!
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