Cookies4LifeLisa Tracy

Peter

Gabriel

Mission Statement

• Here at Cookies4Life, our goal is to provide our customers with delicious cookies they will enjoy for any and every occasion.

Cookie Occasions4th of July BBQs!

Leaving Cookies for Santa!

For the kids after school!

Or for any other occasion you need some tasty chocolate chipcookies, you can count on Cookies4Life!

Job Specifications• Cookie quality: fresh tasty cookies• Quantity: 45• Size: 2.75 inches• Appearance: round cookies• Taste: delicious!• Special features:• Packaging: cellophane(10 cookies)

Measurements• Cost Per Cookie: $1.05• No. of cookies produced: 72• No. meeting specs: 50• No. rejected: 6• No. reworked: 0• No. sampled for QC: 4• Unexplained Differences: 2• For Display Packaging: 10• Size of cookies before baking: 2 in

•Size of Cookies after baking: 2.75 in•Total Throughput time: 178 minutes •Mix time: 80 min

•Bake Time Per cookie sheet: 12

min

•No. of cookie sheets processed: 4

•Packaging Time: 20 min

•Downtime: 15 min

•Cleanup time: 15 min

Denominator for cost per cookie calculation: cookies producedEvaluating Performance: production time, production efficiency, and production costs Unnecessary Measures: none

Ingredientsper batch (36 cookies)

• 2 cups all-purpose flour• 1/2 teaspoon baking soda• 3/4 cup unsalted butter, melted• 1 cup packed brown sugar• 1/2 cup white sugar• 1 tablespoon vanilla extract• 1 egg• 1 egg yolk• 2 cups semisweet chocolate chips

Cooking Instructions• Preheat oven to 325, grease cookie sheets or line

with parchment paper• Sift together the flour, baking soda and salt; set

aside• In a medium bowl, cream together the melted

butter, brown sugar and white sugar until well blended. Beat in the vanilla, egg, and egg yolk until light and creamy. Mix in the sifted ingredients until just blended. Stir in the chocolate chips by hand using a wooden spoon.

Cooking Instructions Cont’d

• Drop cookie dough 1/4 cup at a time onto the prepared cookie sheets. Cookies should be about 3 inches apart.

• Bake for 15 to 17 minutes in the preheated oven, or until the edges are lightly toasted. Cool on baking sheets for a few minutes before transferring to wire racks to cool completely.

Job Cost Sheet Job No. 105 Quantity 45

Item CC cookies Date Requested 4/6/09

For Acct. Students Date Completed 6/2/09

Date Direct Materials Direct Labor ManuOH

6/2/09 $17.94 $21.52 $35.88

Direct MaterialsCost Per Batch (36 cookies)

Item

•White Sugar•Brown Sugar•Flour•Salt•Chocolate chips•Baking Soda•Vanilla Extract•Butter•Eggs

Total:

Cost

•$0.18•0.85•1.53•0.01•3.90•0.01•0.90•1.12•0.49$8.97

No. of Batches: 2

X 2= $17.94

Direct Labor

Type

•Purchasing •Mixing•Baking•Cleanup•Packaging

Rate/Hr

$8.2510.0012.007.508.00

Total Hours

0.410.980.50.10.2

Total Costs

$3.38 9.80 6.00 0.75 1.60$21.52Total Cost:

Job Cost Cont’dCost of Completed Job

Direct Materials $17.94

Direct Labor 21.52

Manufacturing Overhead 35.88

Total Cost $75.34

Unit Cost (cost/total cookies) $1.05•Overhead rate of $2: as a group we thought this was fair when accounting for rent, power for the oven, gasoline for purchasing, etc.•Variance: Through more specialized labor and higher production we could maximize our fixed costs and increase our gross profit.

Remember, for any and every occasion, know you can always count on

Cookies4Life!