In the Cookie Company case in the last chapter, your team selected a cookie recipe for your company. In this chapter, your team will use that recipe to bake a batch of cookies, collect cost and time performance data related to the baking, create a marketing display for your company, and vote for the class’s favourite cookie during an in-class cookie taste test. The goal of the taste test is to have your team’s product voted the “best in class.” One rule of the contest is that you may not vote for your own team’s product.
1. Design a job measurement document that includes at least the following measures: cost per cookie; number of cookies produced (= number meeting specs + number rejected + number sampled for quality control + unexplained differences); size of cookies before baking; size of cookies after baking; and total throughput time (= mix time + [bake time for one cookie sheet x number of cookie sheets processed] + packaging time + downtime + clean-up time).
2. Design a job order cost card for your company that resembles one of those displayed in this chapter.
3. Using the recipe your team selected and assigning duties as described in the last chapter, bake a batch of cookies, and complete the job measurement document and job order cost card.
¦ Assume an overhead rate of $2 for every $1 of direct material cost.
¦ Assign direct labour cost for each production task based on the hourly rate or a monthly salary previously determined by your team.
4. Create a marketing display for your cookie product and bring it to class on the day of the taste test. The marketing display should include 20 cookies on a plate or napkin and a poster that displays your company’s name and mission statement, cookie recipe, job measurement document, and job order cost card.
5. During class, each student should look at all of the marketing displays, taste 2 or 3 cookies and, on a ballot provided by your instructor, rank taste test results by giving 1 to the best cookie tasted, 2 to the next best, and so on. Students must sign their ballots before they turn them in to the instructor. (Remember, you cannot cast a vote for your own team’s entry.) Your instructor will tabulate the ballots and announce the winning team.
6. Finally, write a review of your team members’ efforts and give it to your instructor.