Cookie Recipe for 24 cookies:

1/2 Brown Sugar

1/3 cup Sugar

1/2 cup Flour

1 Egg

1/2 cup Chocolate Chips

1/3 cup Oatmeal

1/2 cup Brown Butter

1/2 tbl.spoon Cream

What is the cost per cookie? Assume overhead is allocated at a rate of $2 for every $1 of labor cost.

What costs are included in overhead?