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Lucky Cookies
Thu Ha NguyenMy Nguyen
Tuyen NguyenChaz Nguyen
Van Tran
MISSION STATEMENT
Only a few day towards Patrick day, our company offer to the customers our new lucky cookie product. With the shape of a three-leaf clover, we wish you a spiritually renewable holiday.
History of Lucky Cookies
• The first Lucky Cookies was opened in Phoenix, Arizona, on March 17th 1985 with three partners: Ha Nguyen, My Nguyen and Tuyen Nguyen.
• Chaz Nguyen joined the company in 1990, who is to sell high-quality chocolate chips and Van Tran is his assistant.
• With five main members and a huge capital, Lucky Cook expanded with more stores in the U.S.
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Lucky Cookies Recipe
Ingredients• 2 cups and 1 tablespoon butter, softened• 2 cups and 1 tablespoon white sugar• 2 cups and 1 tablespoon packed brown
sugar• 4-1/4 eggs• 1 tablespoon and 1-1/4 teaspoons vanilla
extract• 6-1/4 cups all-purpose flour• 2 teaspoons baking soda• 1 teaspoon salt• 4 cups semisweet chocolate chips• 1 teaspoon powdered walnuts, peanuts,
pecans and macadamia nuts.
Procedure• Preheat oven to 350 degrees F.• Cream together the butter, white
sugar, and brown sugar until smooth. Beat in the eggs one at a time, then stir in the vanilla. Dissolve baking soda in hot water. Add to batter along with salt. Stir in flour, chocolate chips, and nuts. Drop by large spoonfuls onto ungreased pans.
• Bake for about 10 minutes in the preheated oven, or until edges are nicely browned.
Job Specifications
• Cookie quality: Tasty and yummy• Quantity: 55• Size: Around 3 inches in diameter• Appearance: Cloverleaf and Round cookies• Taste: Chocolate• Special: Green Sugar icing shaped to
cloverleaf• Packaging: 1 cookie per bag
Measurements• Cost per cookie = .75• # of cookies produced = 60• # meeting specs = 60• # rejected = 0• # reworked = 0• # sampled for quality control = 5• Size of cookies before baking = 2 in• Size of cookies after baking = 3 in
• Mix time = 30 mins• Bake time for 1 cookie sheet = 10
minutes• # of cookie sheets processed = 6• Decoration time = 1 hour• Downtime = 30 mins• Cleaning up = 15 mins• Total Time = 3 hours and 15 min
What should the denominator be for the cost per cookie calculation?
It would be all of our cookies, which is 60.What measures would your group use to effectively evaluate production performance?
Everything is included, costs, quantity, time, use of resources, taste, and how it looks.What measures were unnecessary? Why?
All are necessary.
Job Cost Card
Direct Material Direct Labor Manufacturing OverheadItem Amount ($) Task Time
(hr)Amount
($)DM Rate Cost
Butter $3.50 Purchasing .45 $3.60 $8.56 2 $17.20
Flour $2.00 Mixing .30 $2.40
Sugar $.36 Baking .10 $.80
Eggs $.41 Clean up .15 $1.20
Chocolate Chips
$2.00 Icing 1 $8.00
Nuts $.05
Baking Soda
$.24
Total $8.56 2.40 $16 $17.20
Job No. 105 Quantity 60Item Cookies Date Requested March 8
Date Completed March 9
Job Cost Card SummaryCost Summary
Direct Materials $8.56
Direct Labor $16
Manufacturing Overhead $17.20
Total Cost $41.76
Unit Product Cost .70
$2 overhead rate is reasonable. The overhead includes electricity for baking, cleaning, gasoline, and samplings.
Our group could improve the overhead variance by improving our efficiency in baking and consistency in our processing.
Fun Facts
• There are no fun facts• It was hard making these cookies
Thank You