Operation Costing for Tasty Bread Manufacturing

by | Apr 1, 2024 | Accounting

 

Tasty Bread makes and supplies bread throughout the state of Kansas. Three types of bread are produced: loaves, rolls, and buns. Seven operations describe the production process.
a. Mixing: Flour, milk, yeast, salt, butter, and so on, are mixed in a large vat.
b. Shaping: A conveyor belt transfers the dough to a machine that weighs it and shapes it into loaves, rolls, or buns, depending on the type being produced.
c. Rising: The individually shaped dough is allowed to sit and rise.
d. Baking: The dough is moved to a 100-foot-long funnel oven. (The dough enters the oven on racks and spends 20 minutes moving slowly through the oven.)
e. Cooling: The bread is removed from the oven and allowed to cool. 1
f. Slicing: For loaves and buns (hamburger and hot dog). the bread is sliced.
g. Packaging: The bread Is wrapped (packaged).
Tasty produces its products in batches. The size of the batch depends on the individual orders that must be filled (orders come from retail grocers throughout the state). Usually, as soon as one batch is mixed, a second batch begins the mixing operation.
Directions
Assume that operation costing is the best approach for this bread manufacturer. Describe in detail how you would use operation costing. Use a batch of dinner rolls (consisting of 1.000 packages of 12 rolls) and a batch of whole wheat loaves (consisting of 5.000, 24-oz. sliced loaves) as examples.

Sample solution

Dante Alighieri played a critical role in the literature world through his poem Divine Comedy that was written in the 14th century. The poem contains Inferno, Purgatorio, and Paradiso. The Inferno is a description of the nine circles of torment that are found on the earth. It depicts the realms of the people that have gone against the spiritual values and who, instead, have chosen bestial appetite, violence, or fraud and malice. The nine circles of hell are limbo, lust, gluttony, greed and wrath. Others are heresy, violence, fraud, and treachery. The purpose of this paper is to examine the Dante’s Inferno in the perspective of its portrayal of God’s image and the justification of hell. 

In this epic poem, God is portrayed as a super being guilty of multiple weaknesses including being egotistic, unjust, and hypocritical. Dante, in this poem, depicts God as being more human than divine by challenging God’s omnipotence. Additionally, the manner in which Dante describes Hell is in full contradiction to the morals of God as written in the Bible. When god arranges Hell to flatter Himself, He commits egotism, a sin that is common among human beings (Cheney, 2016). The weakness is depicted in Limbo and on the Gate of Hell where, for instance, God sends those who do not worship Him to Hell. This implies that failure to worship Him is a sin.


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God is also depicted as lacking justice in His actions thus removing the godly image. The injustice is portrayed by the manner in which the sodomites and opportunists are treated. The opportunists are subjected to banner chasing in their lives after death followed by being stung by insects and maggots. They are known to having done neither good nor bad during their lifetimes and, therefore, justice could have demanded that they be granted a neutral punishment having lived a neutral life. The sodomites are also punished unfairly by God when Brunetto Lattini is condemned to hell despite being a good leader (Babor, T. F., McGovern, T., & Robaina, K. (2017). While he commited sodomy, God chooses to ignore all the other good deeds that Brunetto did.

Finally, God is also portrayed as being hypocritical in His actions, a sin that further diminishes His godliness and makes Him more human. A case in point is when God condemns the sin of egotism and goes ahead to commit it repeatedly. Proverbs 29:23 states that “arrogance will bring your downfall, but if you are humble, you will be respected.” When Slattery condemns Dante’s human state as being weak, doubtful, and limited, he is proving God’s hypocrisy because He is also human (Verdicchio, 2015). The actions of God in Hell as portrayed by Dante are inconsistent with the Biblical literature. Both Dante and God are prone to making mistakes, something common among human beings thus making God more human.

To wrap it up, Dante portrays God is more human since He commits the same sins that humans commit: egotism, hypocrisy, and injustice. Hell is justified as being a destination for victims of the mistakes committed by God. The Hell is presented as being a totally different place as compared to what is written about it in the Bible. As a result, reading through the text gives an image of God who is prone to the very mistakes common to humans thus ripping Him off His lofty status of divine and, instead, making Him a mere human. Whether or not Dante did it intentionally is subject to debate but one thing is clear in the poem: the misconstrued notion of God is revealed to future generations.

 

References

Babor, T. F., McGovern, T., & Robaina, K. (2017). Dante’s inferno: Seven deadly sins in scientific publishing and how to avoid them. Addiction Science: A Guide for the Perplexed, 267.

Cheney, L. D. G. (2016). Illustrations for Dante’s Inferno: A Comparative Study of Sandro Botticelli, Giovanni Stradano, and Federico Zuccaro. Cultural and Religious Studies, 4(8), 487.

Verdicchio, M. (2015). Irony and Desire in Dante’s” Inferno” 27. Italica, 285-297.

Sample Answer

Sample Answer

 

Operation Costing for Tasty Bread Manufacturing

In the realm of operation costing, businesses like Tasty Bread can efficiently allocate costs to specific operations within the production process. This method allows for a thorough understanding of the costs associated with each step, enabling better decision-making and cost control. Let’s delve into how Tasty Bread can employ operation costing using two examples: a batch of dinner rolls and a batch of whole wheat loaves.

Batch of Dinner Rolls

1. Mixing Operation:

– Calculate the cost of ingredients such as flour, milk, yeast, and butter used in the batch of dinner rolls.
– Include the cost of labor and overhead for the mixing process.

2. Shaping Operation:

– Account for the labor and equipment costs involved in shaping the rolls.
– Factor in any overhead costs specific to this operation.

3. Rising Operation:

– Consider the time and resources required for the dough to rise.
– Allocate relevant costs to this phase, including utilities and labor.

4. Baking Operation:

– Determine the cost of baking the dinner rolls in the 100-foot-long funnel oven.
– Include energy costs, labor, and depreciation of the oven.

5. Cooling, Slicing, and Packaging Operations:

– Factor in the expenses associated with cooling the rolls, slicing them, and packaging them into individual packages.
– Include labor, packaging materials, and any other relevant costs.

Batch of Whole Wheat Loaves

1. Mixing Operation:

– Calculate the cost of ingredients for the whole wheat loaves batch.
– Include labor and overhead costs for mixing.

2. Shaping Operation:

– Account for labor and equipment costs related to shaping the loaves.
– Include any specific overhead costs for this operation.

3. Rising, Baking, Cooling, Slicing, and Packaging Operations:

– Follow similar steps as outlined for dinner rolls, but adjust the quantities and costs based on the characteristics of whole wheat loaves.

By meticulously tracking and allocating costs to each operation, Tasty Bread can ascertain the true cost of producing dinner rolls and whole wheat loaves. This detailed cost information enables management to make informed decisions regarding pricing, production volume, and process improvements. Operation costing ensures that resources are utilized efficiently and that the business remains competitive in the market while maintaining profitability.

 

 

 

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