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COMPANY LETTER. Once upon a time a group of five well known gentlemen came out with the idea of making the greatest chocolate chip cookie. With years and years of great research a recipe was created. According to one of the founders
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1. BIG FOOT COOKIE COMPANY
2. COMPANY LETTER Once upon a time a group of five well known gentlemen came out with the idea of making the greatest chocolate chip cookie. With years and years of great research a recipe was created. According to one of the founders “the recipe was the hardest part of the project.” After developing a successful marketing plan, the cookies were offered to the public. The kids love them and adults cannot live without them, this is why Big Foot Cookies Company is proud to offer the biggest and best tasting cookie in the market.
Sincerely,
Rich Eastwood, Jorge Medina, Zac Kieffer, Juan Camilo Gallo, Yik Wong
Big Foot Cookies Company
329 54th ST
Sasqwash, WA 93712
Contact us at 1-800-BIG-FOOT
3. JOB SPECIFICATION In order to maintain our advanced standing among the strong competitors of cookie industries, Big Foot Cookies guarantees every piece of our product and will deliver every satisfaction we committ.
Appearance: uniquely and creatively to induce our server’s imagination. Brownish as if just made.
Size: Big foot’s size, fits every walk of life.
Texture: retainable when handled, digestive when served. Moist and soft when chewed.
Taste: mild sweet combined with multiple favors of chocolate chips and mysterious ingredients to give it more flavor.
Package: Special Big Foot Cookies package.
Have a good bite!!!
4. RECIPECHOCOLATE CHIP COOKIES INGREDIENTS:
2-CUPS SHORTENING
4 ˝ CUPS FLOUR
1-CUP BROWN SUGAR
2-TSP VANILLA
4 EGGS
4 ˝ CUPS OF FLOUR
2 TSP SALT
2 TSP BAKING SODA
12 OZ PACKAGE CHOCOLATE CHIPS
5. DIRECTIONS BLEND TOGETHER SHORTENING, VANILLA AND EGGS; BEAT UNTIL FLUFFY. ADD DRY INGREDIENTS AND MIX THOROUGHLY. ADD CHOCOLATE CHIPS. BAKE ON A COOKIE SHEET AT 375 DEFREES FOR ABOUT 10 MINUTES.
CAN BE STORED IN FRIDGE FOR UP TO 3 DAYS, OR FROZEN FOR UP 2 MONTHS. IF FROZEN, THAW FOR 3 HOURS BEFORE SERVING.
6. Job Measurement Document Cost per Cookie= $1.16
Number of Cookies Produced
Number meeting Specs= 33
Number rejected= 2
Number sampled for quality= 3
Size before Cooking= 2” x 1”
Size after Cooking= 4 ˝” x 3”
Total throughput time= 2.75 hours
8. Job Measurement Document Required Comments The denominator for cost per cookie should be the number shipped.
To effectively evaluate our production performance we would use speed, quality standard met consistently and number of cookies produced.
The measures which were unnecessary are number reworked, unexplained differences and size before baking.
9. Job Cost Sheet Required Comments The $2 overhead rate is too high because the overhead would not continue to rise at the same rate when producing large numbers of cookies.
For overhead variance our group believes we should use hours worked rather than direct materials amount.