edward diep jinning yu chengyan shen raymond buenaventura zheng zhen
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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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