Prepare a raw materials list, including quantities and costs. ??

Prepare a list of indirect costs at least five.

Identify the activities performed in the cookie production process at least three.

Prepare an initial ABC process map with one batch of cookies as your only cost object. With only 1 cost object, the critical step is costing the activities.

For each activity, determine the relationship between the activity and the raw materials, and determine the cost allocation base between each activity and the cost object.

Determine the predicted cost of a cookie (without baking the cookies). For part 2 you will be tracking the actual costs.

Create a worksheet to record your actual versus predicted data that specifically addresses costs associated with raw materials, labor, and overhead.

Question -Prepare an initial ABC process map with one batch of cookies as your only cost object. With only 1 cost object, the critical step is costing the activities. Please help me in this step.

I- Raw Material List (Batch of 20 cookies)

ITEM (1 serving for 1 batch)	COST
1.25 cup all purpose flour	$1.99 / 25 servings
1.25 cup whole wheat flour	$3.69 / 25 servings
0.5 teaspoon salt	$0.89 / 250 servings
1 teaspoon baking soda	$0.82 / 200 servings
0.5 teaspoon baking powder	$1.39 / 200 servings
1 cup honey graham crackers	$2.99 / 18 servings
1.5 teaspoon ground cinnamon	$2.57 / 100 servings
1 cup butter, room temperature	$4.99 / 1 serving
0.75 cup brown sugar	$1.69 / 7 servings
2 large eggs	$0.99 / 6 servings
1 teaspoon vanilla extract	$4.79 / 6 servings
? cup semi-sweet chocolate chips	$4.99 / 4.5 servings
0.5 cup roughly chopped milk chocolate	$1.99 / 32 servings
2 cups mini marshmallows	$1.12 / 3 servings

http://cookienameddesire.com/smores-stuffed-cookies/

II- Indirect Costs (For 225 Batches)

1)Electricity for oven use - 2.4 Kilowatt hours @ 350 deg, baked for 8 minutes.

Cost per hour - $0.2880

-- we need to bake for 30 hours to get 225 cookies. $8.64

2) Rent - $450

3) Equipment Depreciation - $900, useful life 10 years

4) Utilities Expense - $50 water bill

5) Supplies expense - mixing bowl ( $17.99), whisk ($4.99), spatula ($3.59), T-FAL Air Bake Ultra Mega Cookie Sheet - ($15.29)

III- Cookie Production Process and ABC map

Whisking (mixing the ingredients)

Place the mix in tray (20 cookies)

Scoop and stuff with marshmallows

Baking