AcCooking 1C CookieCompany

Founders:

Tom Le, Reece Nocon, Sherwin Sampayan, Long Nguyen, Pam Tsai

Mission Statement

AcCooking 1C Cookie Company was founded in 2009 by a young group of money hungry entrepreneurs. Striving to be the best cookie company ever known to mankind, we promise to deliver excellence in flavor along with complete customer satisfaction. Our company goal is to have everyone in the world try our delicious cookies at least once in their life so that everyone can say that they have had a taste of perfection before.

Recipe• Ingredients• 1/2 cup old-fashioned oats • 2 1/4 cups all-purpose flour • 1 teaspoon baking powder • 1 teaspoon baking soda • 1/2 teaspoon salt • 1 cup unsalted butter (2 sticks), at room temperature • 1 cup firmly packed light brown sugar • 1 cup granulated sugar • 2 large eggs • 1 teaspoon pure vanilla extract • 4 ounces English toffee candy, finely chopped (recommended: Heath or

Skor) • 1 cup hazelnuts, toasted, skinned and chopped • 1 (12-ounce) bag semisweet chocolate chips

Cooking Procedures• Directions• Preheat oven to 325 degrees F. • Line 2 heavy baking sheets with parchment

paper. Finely chop the oats in a food processor. Transfer the oats to a medium bowl. Mix in the flour, baking powder, baking soda, and salt. Set aside.

• Using an electric mixer, beat the butter and sugars in a large bowl until fluffy. Beat in the eggs and vanilla. Add the flour mixture and stir just until blended. Stir in the toffee, hazelnuts, and chocolate chips.

• For each cookie, drop 1 rounded tablespoonful of dough onto sheet, spacing 1 inch apart (do not flatten dough). Bake until the cookies are golden (cookies will flatten slightly), about 15 minutes. Cool the cookies on the baking sheets for 5 minutes. Transfer to a cooling rack and cool completely. (The cookies can be prepared 1 day ahead. Store in an airtight container at room temperature.)

Job Cost Card(Direct Materials)

Item Amount ($)Oats $0.45Flour $0.33Baking Powder $0.09Baking Soda $0.02Salt $0.01Butter $0.37Light Brown Sugar $0.22Granulated Sugar $0.27Eggs $0.33Vanilla Extract $0.06Heath Toffee Bits $2.63Chopped Hazel Nuts $5.00Semi-Sweet Chocolate Chips $2.00

Total $11.78

Job Cost Card(Direct Labor)

Task Time (hours) Amount($)

Purchasing 0.5 $4.00

Mixing 0.5 $4.00

Baking 1.0 $8.00

Clean Up 0.25 $2.00

Packaging 0.20 $1.60

Amounts are based on standard minimum wage of $8.00 per hour.

Job Cost Card(Manufacturing overhead)

Direct Materials ($) Rate ($) Amount ($)

$11.78 $2.00 $23.56

Job Cost Card Summary

Cost SummaryDirect Materials $11.78Direct Labor $19.60Manufacturing Overhead $23.56Total Cost $54.94Unit Product Cost $1.14

The Manufacturing Overhead used was $2.00 per $1.00 of direct materials which yielded nice results with our pricing.

Job Measurements• Cost Per Cookie:$1.14• Number Of Cookies Produced: 48 cookies• Numbers Rejected: 0 cookies• Numbers Reworked: 0 cookies• Number Of Sampled For Quality Control: 5 cookies• Size of cookies before baking: 2.5 cm• Size of cookies after baking: 5.25cm• Mix Time:30 minutes• Baking time per cookie sheet: 15 minutes• Number of cookies per sheet: 12• Packaging Time: 12.5 minutes• Total Throughput Time: 2.45 hours

• 1. The denominator for the cost per cookie calculations is the number of cookies baked which is 48.• 2. The production performance is evaluated based on the quantity of cookies that were successful which is 100%.• 3. Downtime is unnecessary because we were cleaning up and such while waiting for the batches of cookies to

bake.

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Funny Fact

Cookies originated from 7th Century AD Persia