·         Job Cost Sheet

Job Number: 1                                                                                   Date Initiated: April 2

                                                                                                           Date Completed: May 14

                                                                                                           Units Completed:  50

Direct Materials

Ingredient                                            Amount needed     Cost per unit                         Total Cost

Flour                                                    40 ounces              $0.029                                   $1.16

Granulated sugar                                8 ounces                $0.044                                   $0.35

Brown Sugar                                        12 ounces              $0.062                                   $0.74

Eggs                                                      2                             $0.29                                     $0.58

Chocolate Chips                                  8 ounces                $0.12                                     $0.96

Reese’s Peanut Butter Cups               14 ounces              $0.25                                     $3.50

Butter                                                  4 ounces                $0.24                                     $0.96

                                                                                                                                          $7.67

Direct Labor

Employee                              Hours                                    Rate                       Total 

Cost

Mixer                                    1                                            $10                         $10

Baker                                    3                                            $10                         $30

Timer                                    1                                            $8                           $8

Materials Purchaser            1                                            $8                           $8

                                                                                                                          $56

Manufacturing Overhead

(expenses include indirect materials such as cookie sheets, vanilla, baking 

soda, hand mixers, cooking spray, quality control salary, utilities, equipment, 

janitor salaries, etc.)

Direct Materials                   Predetermined Overhead Rate                           Total Cost

$4.97                                                    $2                                                          $15.34

Total Job Cost: $79.01

Units Produced: 50

Cost per unit: $1.58

We feel that this two dollars definitely does not make sense for our group. Many of our expenses came 

from direct materials such as size of bowls, size of cookie sheets, etc., however, if overhead was only

 about $10, that might not be enough for even the quality controls salary.  Therefore, since it takes so 

many people to make such a cheap product, it would be more reasonable to use direct labor cost.  That 

is the driver we feel best estimates our expenses.  Since we probably spent a lot more on overhead than 

expected we plan to either change our driver or maybe just raise the predetermined overhead rate.

·         Number of Cookies Produced

       71=50 + 8 + 2 +10 +1

·         Size of cookies before baking: 1 inch

·         Size of cookies after baking 3 ¼  inches

·         Throughput time

      1 hr + (20 min * 6) + 15 min + 2 hr + 1 hr = 6 hours and 15 minutes