1. You already have the milk… got cookies? ® “Guaranteeing the finest customer satisfaction through the finest quality of product at the most reasonable price.” ~Group C~

2. Our Cookies Is your sweet tooth driving you insane? Let got cookies? ® satisfy your appetite. Try one of our delicious chocolate chip cookies that taste like they came from Grandma’s kitchen. Go ahead – indulge. You deserve it!

3. Our Recipe 1/2 cup sugar 1 cup crisco 1 cup brown sugar 1 teaspoon vanilla extract 2 eggs 2 cups and 4 tablespoons of flour 1 teaspoon baking soda 1 teaspoon salt 1 12 oz. package of chocolate chips 1 batch = 30 cookies

4. Job Specifications Quantity:60 Size: Before Baking1 ½ X 1 ½ in After Baking2 ½ X 2 ½ in Appearance:Golden Brown Special Features:Irish Chocolate Chips Packaging:Individual

5. Job Measurement

6. Job Order: 123456 Job Order Cost Card Got Cookies?, Inc. Chocolate Chip City, Fl.

7. Testimonials Wow!!!!!!!!!!!!! Your chocolate chip cookies are awesome. They remind me of the cookies my mother used to make; fresh and delicious. Your prices are great too! I love got cookies? ®, and I recommend them to EVERYBODY! - Susan, Florida

8. Our Promise If you are not completely satisfied with our cookies for any reason, we will gladly refund your money and give you a $10 gift card for any got cookies? ® products. We have that much faith that you will enjoy our cookies!

9. Required Comments 1) The denominator for the cost per cookie calculation should be the total amount of cookies we baked, which was 60. 2)We would use the total throughput time with respect to the number of cookies produced to effectively evaluate production performances. 3)The performance measure that are unnecessary are the number of cookies rejected and the number reworked. The number of cookies rejected was unnecessary because all of the cookies met company standards. The reworked category was unnecessary because once a cookie is baked – even if it is defective – it cannot be reworked and re-cooked. 4)The $2 overhead was unreasonable because we overapplied by nearly $3.00. 5)Disposing of our overhead variance would reduce our COGS, thereby reducing the price to our valued customers – which we have no problem doing.

10. Our Staff Kara Mathe Packaging Director k.mathe@gc.com Ashlea Rieser Marketing Director a.rieser@gc.com Carla McKnight Technology Director c.mcknight@gc.com Megan Miller Accountant & Baker m.miller@gc.com Mikkia Solomon Web Design Specialist m.solomon@gc.com

11. Contact Us For any questions, comments, or concerns, contact us at: Address: Yummy Blvd. Chocolate Chip City, Fl 12345 Phone: (123) 456-7890 Fax: (123) 456-7891 Email: yummycookies@gc.com ~Group C~