oEstimate and explain the costs per cookie based onjob order costing. Research the pricing for these top five ingredients: butter, sugar, vanilla, flour, chips/add-ins.

Manufacturing overhead is 30% of direct labor costs.

It will take two employees working two days to make 1,000 cookies.

oForprocess costing, you will examine the costs per 1,000 cookies looking at these top three processes (departments): Mixing, Add-ins, and Packaging.

The Mixing Department will be examined in depth.

Materials will be added at the beginning of the process.

The cookies will be in the Mixing Department for a total of eight hours; however, the cookies will only be 40% complete before they are transferred to the Add-ins Department. (Use this % for conversion costs.)

oUsing the job-order costing system, determine the costs and sales price of your cookies.