project example - Dr Valarie Pepper COST ACCOUNTING PROJECT...

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Dr. Valarie Pepper COST ACCOUNTING PROJECT Charise Lindo November 28. 2017
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Job Order Costing Recipe: White Chocolate Macadamia Nut Cookies Ingredients Total Quantity Total Price Per unit price Units in Recipe Per Batch Cost Kerrygold Pure Irish Butter (in ounces) 8 oz. 4.99 $0.62/ ounce 1 cup of butter $4.99 Light Brown Sugar (in ounces) 32 oz. $2.93 $0.09/ ounce ¾ cup of packed light brown sugar $0.54 Domino Premium Granulated Cane Sugar (in ounces) 64 oz. $3.37 $0.05/ ounce ½ cup of granulated cane sugar $0.20 Grade A Large Eggs 12 $2.00 $0.13 per egg 2 large eggs $0.26 McCormick Vanilla Extract (in liquid ounces) 8 fl oz. $10.51 $1.31/ fl. oz. ½ teaspoon vanilla extract $0.22 McCormick Almond Extract (in liquid ounces) 8 fl oz. $7.47 $0.93/ fl. oz. ½ teaspoon almond extract $0.20 Gold Medal All Purpose Flour (in ounces) 80 oz. $2.69 $0.03/ ounce 2 ½ cups of all- purpose flour $0.60 Arm & Hammer Pure Baking Soda (in ounces) 16 oz. $0.77 $0.05/ ounce 1 teaspoon of baking soda $0.23 Morton Iodized Salt (in ounces) 26 oz. $0.89 $0.03/ ounce ½ teaspoon of salt $0.32 Macadamia Nuts Baking Pieces (in ounces) 16 oz. $15.99 $0.99/ ounce 1 cup chopped macadamia nuts $7.92 White Chocolate Chips (in ounces) 11 oz. $2.99 $0.27/ ounce 1 cup of white chocolate chips $2.16 Cleaning supplies Items Total quantity Total price Dawn Ultra Bleach Alternative Dishwashing Liquid 75 fl. oz. $4.93 Scotch-Brite No Scratch Multi-Purpose Scrub Sponges (3 pk) 3 sponges $3.19 ($1.07 ea.) Better Homes and Gardens Kitchen Towels (4 pk) 4 towels $8.97 ($2.24 ea.) Glad Fresh Clean OdorShield Tall Kitchen Trash Bags (14 count) 40 trash bags $7.37 ($0.18 ea.) Clorox Bleach Kitchen Cleaning Spray 32 fl. oz. $4.16 Bounty Paper Towels, Select-A-Size, 12 Mega Rolls 12 rolls of paper towel $20.97
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ABC Costing Costs involved in making a cake : 1. Cake Batter 2. Icing 3. Eggs 4. Milk 5. Butter 6. Sugar 7. Flavoring of choice 8. Aluminum Foil 9. Parchment Paper 10. Labor 11. Facility 12. Cake utensils: Cake pans, cake slicer, offset spatula, spatula, icing bags, icing tips, cake mixer, spoons Cost Drivers : 1. Number of purchase orders 2.
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