Question

C.J.'s Cookie Company produces chocolate chip cookies.

1) List the raw materials that are needed to produce these cookies.

2) List the indirect materials that are needed to produce these cookies.

Answer 1

Raw Materials needed in production of chocolate chip cookies are:-

1. Flour

2. Sugar

3.Chocolate Chips

4. Butter/oil

5. baking soda

6. vanilla extract

Indirect Materials needed in production of chocolate chip cookies are:-

1. Cooking Spray

2. hand gloves (if worn while baking the cookies)

3. any cleaning materials

and any other utilities or supplies that is used in the baking process that is not directly attributable to each unit of the cookies will be indirect materials.

To explain:-

Raw materials are the primary materials or substances that are used in the production of the goods.

Indirect materials are the materials used in the production of the product but cannot be easily attributable to each unit produced.

  

Note:- the list above is not exhaustive. It can be modified as per the production process and knowledge.

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