Cookies4Life

1. Cookies4Life Lisa Tracy Peter Gabriel

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

3. Cookie Occasions 4th of July BBQs! For the kids after school! Leaving Cookies for Santa! Or for any other occasion you need some tasty chocolate chip cookies, you can count on Cookies4Life!

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

5. Measurements • 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 • 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 Denominator for cost per cookie calculation: cookies produced Evaluating Performance: production time, production efficiency, and production costs Unnecessary Measures: none

6. 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

7. 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.

8. 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.

9. 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 LaborManuOH 6/2/09 $17.94 $21.52 $35.88

10. Direct Materials Cost Per Batch (36 cookies) • Cost • $0.18 • 0.85 • 1.53 • 0.01 • 3.90 • 0.01 • 0.90 • 1.12 • 0.49 • $8.97 • Item • White Sugar • Brown Sugar • Flour • Salt • Chocolate chips • Baking Soda • Vanilla Extract • Butter • Eggs • Total: No. of Batches: 2 X 2= $17.94

11. Direct Labor Rate/Hr $8.25 10.00 12.00 7.50 8.00 Total Hours 0.41 0.98 0.5 0.1 0.2 Total Costs $3.38 9.80 6.00 0.75 1.60 $21.52 • Type • Purchasing • Mixing • Baking • Cleanup • Packaging Total Cost:

12. Job Cost Cont’d Cost 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.

13. Remember, for any and every occasion, know you can always count on Cookies4Life!