Heart Stopper

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Heart Stopper
Cookie Company
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The Team Billy Choe-Assistant Vice President of
Mixing Jeremy Package-Chief Baking Officer
(CBO) Billy Choe-Grand Dragon of Time Michael
Arnold-Vice President of Institutional Assessment
and Planning Jenny Riddell-Assistant to the Vice
President of Institutional Assessment and
Planning Matt Burns-Director of Import Assembly
Materials Brady Fisher-Accountant Mackenzie
Burns-Director of Product Presentation
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Heart Stopper Cookie Company Our Mission We at
Heart Stopper Cookie Company are dedicated to
making the best cookies in the world by using the
best ingredients available on the global market.
Our goal is to make our cookies so rich and tasty
that they give you a heart attack after just one
package. If our cookies dont take you out,
wellkeep trying. With a little hard work and
dedication you can achieve our goal. Why are our
cookies such an odd shape? Have you ever noticed
some round cookies dont fit in your milk glass,
and those that do fit are so small you have to
eat a million of them just to get the
satisfaction of one cookie? Then after eating a
million cookies you feel guilty and wish you
hadnt eaten so many cookies and spent the rest
of your evening worrying about getting fat just
to find out the next day that youve eaten the
equivalent of 3 REAL sized cookies. Well, we at
Heart Stopper Cookie Co were fed up too, so we
fixed that problem. Capitalizing on the
incompetence of every other cookie manufacturer,
we modified the shape of our cookies to
accommodate every known milk glass shape around
the world. No longer will you eat cookies in
frustration when you eat Heart Stopper Cookies.
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Heart Stopper Cookie Co. Job Specifications Qualit
y Every cookie will be tailored to provide a
fresh taste, not only through the use of the
freshest ingredients, and shortest shelf lives.
All cookies will go through a rigorous inspection
process including taste (freshness of cookie,
appealing or not, and quality of dough and
chocolate), texture (making sure that every
cookie is crispy on the outside and chewy in the
middle, and shape (making sure that every cookie
is uniform and unique in oval shape). Size Every
cookie will be roughly 3 by 2 giving each
cookie a unique oval shape for dipping
pleasure. Appearance Every cookie will have a
brown appearance due to the cocoa that is
involved in the baking process. Special
Features Each one year production contract
signed with our company receives a free
defibrillator delivered with the first
shipment. Quantity There are approximately 40
cookies in every batch. Packaging Each cookie
is individually wrapped in the highest quality
industrial strength Clingwrap.
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Recipe Chocolate Chocolate Chip Cookies 2 ¼ cup
flour 1/3 cup Hersheys Cocoa 1 tsp baking soda 1
cup (2 sticks) butter (softened) ¾ cup sugar ¾
cup brown sugar 2 eggs 1 tsp vanilla 1 12oz
package semi-sweet chocolate chip Heat oven to
375 degrees. In large bowl, beat butter, sugars
and vanilla-mix well. Add eggs-mix well. Add
flour, cocoa and baking soda. Stir in chocolate
chips. Place onto baking sheet-ungreased. Bake
8-10 minutes or until set. Let cool slightly
then remove from sheet onto cooling wire
rack. Amounts of butter may vary. May contain
exposed nuts! We do not test these cookies on
animals. Dont eat if you are pregnant, may
become pregnant, or considering becoming
pregnant. May cause dizziness, shortness of
breath, diarrhea, indigestion, pain in left arm,
numbness, and sweating.
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Heart Stopper Cookie Co. Job Measurement
Document Cost per cookie 1.06 Number of Cookies
Produced Accepted Cookies 51
Cookies Rejected Cookies 3
Cookies Reworked Cookies 0
Cookies Sampled Cookies 26
Cookies Unacceptable Cookies 0
Cookies Total cookies produced 80
Cookies Size of Cookies Before baking
Roughly 1 by 2/3 After baking Roughly
3 by 2 Total Throughput Time Mix
Time 15 minutes Bake Time 45
minutes Packaging Time 10.2
minutes Downtime 0 minutes Cleanup
Time 15 minutes Total Throughput
Time 85.2 minutes
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Actual Overhead Costs Indirect Labor Time
Keeper 4.00 Quality Control
21.30 Materials buyer 14.20 Accoun
tant 10.17 Marketer 14.20 Indirec
t Materials Card Board 7.00 Other
Overhead Electricity 0.50 Depreciation
of Equipment 0.50 Total Manufacturing
Overhead 72.12
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Heart Stopper Cookie Co. Required Comments What
should the denominator be for the cost per cookie
calculation? The number of cookies sent to
finished goods. How would we evaluate production
performance? Success rate of cookie
production Isolation of potential locations
eligible for product reengineering. What measures
were unnecessary? Three areas were noticeable as
unnecessary Cooling time was the first due to
the fact that it was not a set amount of time
they were left cooling they were put immediately
into storage to preserve freshness. Unacceptable
Cookies because each cookie was directly tailored
to fit its guidelines, also reworked cookies for
the same reason. Evaluate the 2 overhead rate
for reasonableness The 2 overhead rate is not
sufficient to cover all the actual overhead
costs. With an overhead rate based on direct
materials, the cost does not seem accurate. An
estimate of actual costs was 72.12, but with an
overhead rate of 2 per 1 of direct materials
there was a cost of 14.90. Consensus on
disposing of overhead variance The only way that
we can dispose of the extra overhead variance is
by cutting costs of indirect labor, or by
forgetting about the 2 overhead rate and
increase the cost of the cookies.
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The End