Job Measurement Document

Cost per cookie: $ 0.40

Cookies produced:

Meeting specs 10

Rejected 1

Reworked 4

Sampled for Quality 13

Unexplained Differences 2

Total Number 30

Size of cookies: Before baking 4cm

After baking 5cm

Throughput time Minutes

Mix time 6

Bake time 30.00 bake time for one cookie sheet x number of sheets processed Packaging time 7.00

Downtime 15.00

Cleanup time 7

Total Throughput time: 65

Assume an overhead rate of $2 for every $1 of direct materials. Assign each production task an hourly rate or a monthly salary based on your perception of the job market for the task involved. Attempt to quantify actual overhead. List the types of costs that would go into your actual overhead. Evaluate the $2 overhead rate for reasonableness. Reference text Job Order Costing chapter for Job Order Cost Card example

Job Order Cost Card

Customer

Specifications:

Date ordered:

Date completed:

Costs charged to job Previous Months Current Month Cost Summary

Direct material Direct Labor Overhead Totals

Units Completed

Product Unit Cost

Provide details of the calculations:

Direct Material Cost for Recipe/Batch

Direct Labor Cost based on tasks

Factory Overhead per Instructions

Attempt to quantify actual overhead. List the types of costs that would go into your actual OH

Evaluate the $2 overhead rate for reasonableness