120 likes | 409 Vues
E N D
10. Questions -what should the denominator be for the cost per cookie calc..total cookies
-What measures would tour group use to effectively evaluate production performance
Number of successful cookies
Meeting specs
Cleanliness
What measures were unnecessarynone really
-we need to have good cookies
-we need to meet specs
- Cleanliness is next to godliness
11. More so Evaluate $2 for feasibleness -------given all the costs we are not counting a $2overhead rate seems realistic
What is your groups consensus on disposing of your overhead variance-------while although it would be preferable to bring overhead down form forecasted numbers more often then not we are taking longer due to a lack of training. This will off set our costs in a negative way, a way that needs to be disposed of.
12. TRY # 2 Try #2
Cost per cookie:
Number meeting specs 32
Number rejected 4
Number reworked 0
Number sampled for quality control 2
Unexplained differences 0
Total 30
Throughput time
Mixing: 6 minutes
Preparation: 33 minutes
Baking: 30 minutes
Packaging: 3 minutes
Down time: 7 minutes
Cleaning: 10 minutes