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

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

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

4. 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

5. 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

6. 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

7. 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= $ )
The overhead rate ($2.00) which includes everything, electricity, baking, water, cleaning, gasoline.

8. 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.