Only Chips specializes in making two types of chip cookies, semi-sweet and butterscotch, and delivering them to customers while they are still warm from the oven. The butterscotch cookies tend to be preferred by those living downtown while the semi-sweet cookies are more popular in the suburbs. Most bakers assess a product's profitability by comparing revenues to the cost of goods sold. However, due to its unique business model, Jessy Baker, the firm's new accountant, wants to use an activity-based costing system that takes into consideration the cost of the delivery person. Listed below are activity and cost information for Only Chips' two products.

Using activity-based costing, which one of the products is more profitable?

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Revenue. Cost of goods sold Delivery activity: Number of deliveries. Average length of delivery Cost per hour for delivery. Semi-Sweet $200,000 $112,000 15,000 18 Minutes $15.00 Butterscotch $140,000 $ 84,000 10,500 12 Minutes $15.00