2. Our Mission The Cookie Factory guarantees the freshness of our cookies for the utmost enjoyment of our wonderful customers. By baking all our sweets from quality, hand-picked ingredients, each morsel is full of our love and sincerity. We strive to bring delightful warmth into each bite you take. We love you!!!

3. The History The cookie factory, the global leader in the chocolate confectionery market, began in 1983 when two young Korean immigrants, named Heehyun Chee and Sangjae Park, came to the United States. When they fought in the Korean War, they could never have chocolate chips cookies that they loved so much. So, the two veterans decided to open their first shop in Hawaii. Sangjae Park used his grandmother secret recipe to make his specialty cookies. It was a hit! Everybody loves the cookies! As their business expanded, they hired three young cute girls to help them. Together they founded The Cookie Factory.

4. Ingredients and Recipe INGREDIENTS * ½ cup butter * ½ cup brown sugar * cup granulated sugar * ½ tsp vanilla * 1 cup flour * 1 egg * ¾ tsp baking soda * ¼ tsp salt * 1 cup chocolate chips * ½ cup nuts DIRECTION * Mix butter and sugars. Beat in egg and vanilla until smooth. * Mix flour, baking soda, salt. Stir and beat into butter mixture. Add chips and nuts. * Bake in 300 until edges are browned (14 mins).

5. Job Measurement Document  Cost per cookie: $ 0.65  Number of cookies produced: 121 * Number meeting specs: 120 * Number rejected: 0 * Number reworked: 0 * Number sampled: 1 * Unexplained differences: 0  Total throughput time: 120 mins * Mix time: 30 mins * Bake time: 45 mins * Packaging time: 30 mins * Downtime: 5 mins * Cleanup time: 10 mins

6. Job Specification  Size of cookies before baking * 1 inch diameter  Size of cookies after baking * 2 inches diameter  Cookie quality * excellent cookies with high quality chocolate chips and walnuts inside  Appearance * light brown cookies with chocolate chips and walnuts  Packaging * bags made of transparent plastics and colorful paper strips.

7. Required Comments What should the denominator be for the cost per cookie calculation? * Total cost / number of cookies What measures would your group use to effectively evaluate production performance? * (Labor cost + Material Cost + OH) / number of cookies = cost per cookie What measures were unnecessary? Why? * Size of cookies before and after. It does not affect the production process and costs, unless the cookies were measured as per their weight.

8. Product Cost Direct MaterialsTotal Cost ($)Cost per Cookie ($) Flour2.450.02 Egg0.800.01 Butter3.520.03 Granulated sugar1.290.01 Brown sugar1.290.01 Chocolate chips3.580.03 Walnuts4.920.04 Baking soda0.050.00 Vanilla0.050.00 Salt0.050.00 TOTAL18.000.15

9. Job Cost Card Workers Number of Workers Hours per Worker Wages per Hour per Worker ($) Total Cost ($) Baker22624 Supervisor12612 Marketer1166 Accountant1166 TOTAL562448 Direct Labor Number of Workers Hours per Worker Wages per Hour per Worker ($) Total Cost ($) Baker22624 TOTAL22624

10. Job Cost Card Actual Manufacturing Overhead: * Indirect materials * Indirect labors * Electricity for baking * Water for cleaning up * Baking equipments * Utensils * Cleaning supplies

11. Job Cost Card Total Costs ($)Costs per Cookie ($) Direct Material180.15 Direct Labor240.20 Manufacturing Overhead360.30 TOTAL780.65

12. Required Comments Evaluate the $2 overhead rate for reasonableness. * It is reasonable in real life application, but not in this project.

13. Thank you for listening! The Cookie Factory loves you !! <3