• Design a product (examples: greeting card, baked good, protective mask, etc.)
• Describe the strategy behind your product design. How did strategy influence your design? (Ex low-cost, innovative, high-quality, etc.)
• Produce a Job Cost Sheet. The sheet should include direct materials costs, direct labor costs, and allocated manufacturing overhead.
  • Assume $1 of direct labor costs is incurred for every 15 minutes that is spent building the product. (ex- $4 per hour)
  • Overhead is allocated on the basis of direct labor dollars. Estimated direct labor dollars for the year are $50,000. In addition, the estimated manufacturing overhead costs for the year are $55,000.
• Job Cost Sheet should have direct materials, direct labor, and overhead.
• Conduct a break even analysis. Assume that the selling price is calculated as cost plus a 50% markup. Actual fixed costs were $55,000.
• Design a PowerPoint presentation.
  • Introduction
  • Body
  • Conclusion
• Upload the slides and coversheet

Product Design	5 pts.
Strategy	10 pts.
Job Cost Sheet Calculation/Clear	10 pts.
Breakeven Calculation Correct/Clear	5 pts.
Visual Aids -Grammar/Spelling	5 pts.
Visual Aids - Eye catching (not boring)	5 pts.
Visual Aids Concise/To the Point	5 pts.
Presentation Overall Flow	10 pts.
Professional Appearance	5 pts.
Voice Quality	5 pts.
Total	65 pts.

• An example is provided below. You cannot duplicate the example!!!

Peanut Butter Rice Krispies Treats
6 cups of Rice Krispies	$3.79
3 tablespoons of Butter (3 X $0.09 = $0.27)	$3.00 per Pkg. (4 sticks in Pkg.), so $0.75 per stick, 8 tablespoons per stick, means $0.09 per tablespoon
Cup of Peanut Butter	$2.29 (16 oz Jar/2 cups per jar), so $1.14 per cup or $0.57 for cup
1 bag of miniature marshmallows	$1.29 per package
Total Direct Materials ($3.79 + $0.27 + $0.57 + $1.29)	$5.92 per 9 X 13 pan, 12 servings per pan, so $0.49 per treat for materials
If it takes 15 min to make	$1.00 direct labor, so $0.12 per treat for direct labor
Allocated OH = $55,000/50,000	$1.10 of direct labor, so .09 per treat
Total Cost Per Treat ($0.49 + $0.12 +$0.09)	$0.70 per treat
Breakeven
Sales Price (Cost Plus 50%) ($0.70 +$0.35 = $1.05)
Variable Cost = DM + DL = $0.49 + $0.12 = $0.61
Units = Fixed Cost/Unit CM Units = $55,000/($1.05-$0.61)	125,000 treats to breakeven