Direct Material for 40 Cookies
Ingredient	Estimated Quantity	Actual Quantity	Unit Cost	Total Actual Cost
All-Purpose Flours (cup)		2.5	$ 0.13	$ 0.33
Brown Sugar (cup)		1	$ 0.43	$ 0.43
White Sugar (cup)		1	$ 0.33	$ 0.33
Eggs		2	$ 0.16	$ 0.33
Vanilla Extract (tsp)		0.5	$ 0.33	$ 0.17
Baking Soda (tsp)		1	$ 0.01	$ 0.01
Salt (tsp)		0.5	$ 0.01	$ 0.01
Chocolate Chip (cup)		1	$ 6.28	$ 6.28
Butter (cup)		1	$ 1.75	$ 1.75
Total Cost of Direct Materals Used				$ 9.63

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Direct Labor: Pretend you are being paid for this. Assume a REASONABLE wage rate.

Direct Labor Hours per 40 Cookies
Process Stage	Estimated Time	Actual Time	Hourly Rate	Total Actual Cost
Total Cost of Direct Labor Used

Manufacturing Overhead: It is okay to estimate these costs, but there must be some rationale behind your estimate.

Manufacturing Overhead
Overhead Item	Estimated Time	Actual Time	Hourly Rate	Total Actual Cost
Total Overhead Cost Incurred