Presented by Khadija, Susan, and Cher Getcha Cookies Presented by Khadija, Susan, and Cher

Agenda Introduction It’s all about taste! Job measurements Job cost card Summary

Background Team members Job allocation Process Susan: Production & Job Costing Cher: Powerpoint Presentation Khadija: Product Marketing Process

Getcha Cookies - It’s all about taste! Natural Ingredients for BEST Tasting! All purpose flour Baking soda Salt Butter, softened Granulated sugar Vanilla extract Egg Semi-sweet Chocolate Chips Dried Cherries

Getcha Cookies - Job Measurements Cost per cookie $1.07 Number of cookies produced 70 # qualified 65 # rejected 2 # sampled for quality control 3 # of unexplained differences Size of cookies before baking 1" tall by 1.5 " wide Size of cookies after baking .5" tall by 3" diameter Total throughput time 4.81 hours Measure & Mix Time 30 minutes Bake Time/batch 13 # of batches processed Baking Cooling Time Dipping Time 15 Dipping Cooling Time Packaging Time 10 Clean up time 45

Getcha Cookies - Job Cost Card Direct Materials   Direct Labor Manufacturing Overhead Item Amount Task Time Spent in Hours Assumed O/H Rate Mfg O/H Rate Flour $0.25 Purchasing 0.5 $4.00 $14.74 $2.00 $29.48 Butter 1.99 Measuring 0.25 Granulated Sugar 0.49 Mixing Brown Sugar 0.43 Baking 0.75 $6.00 Vanilla Extract 1.09 Dipping Eggs 1.06 Packaging 0.1 $0.80 Chocolate Chips 4.94 Clean-Up Dried Cherries 4.49 Total $24.80

Summary Job Cost Card Summary Cost Summary Total Direct Materials $ 14.74 Direct Labor $ 24.80 Manufacturing Overhead $ 29.84 Total Cost $ 69.38 Unit Product ( 69.38/ 65= $1.07 ) The overhead rate ($2.00) which includes everything, electricity, baking, water, cleaning, gasoline.

Cookies Quote “ Think what a better world it would be if we all, the whole world had cookies and milk about three o’clock every afternoon and then lay down on our blanket for nap”. The Chocolate chip cookies was accidentally developed by Ruth Wakefield in 1933.