AcCooking 1C Cookie Company 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) ItemAmount ($) Oats$0.45 Flour$0.33 Baking Powder$0.09 Baking Soda$0.02 Salt$0.01 Butter$0.37 Light Brown Sugar$0.22 Granulated Sugar$0.27 Eggs$0.33 Vanilla Extract$0.06 Heath Toffee Bits$2.63 Chopped Hazel Nuts$5.00 Semi-Sweet Chocolate Chips$2.00 Total$11.78

Job Cost Card (Direct Labor) TaskTime(hours)Amount($) Purchasing0.5$4.00 Mixing0.5$4.00 Baking1.0$8.00 Clean Up0.25$2.00 Packaging0.20$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 Summary Direct Materials$11.78 Direct Labor$19.60 Manufacturing Overhead$23.56 Total Cost$54.94 Unit 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 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 7 th Century AD Persia