August 17, 2013 
This posting is about an activity you can use to discuss the various types of manufacturing costs. The cost object is a box of marshmallow cookies. The first step is to show (or ask students to watch) this 4:38 minute “How It’s Made” video about marshmallow cookies.
Questions
1) What are the direct materials of the cookies?
2) What workers would be classified as direct labor?
3) What workers would be classified as manufacturing overhead?
4) What other costs, not necessarily shown in the video, are likely to be classified as manufacturing overhead related to the marshmallow cookie facility?
5) What are likely to be some period costs associated with the marshmallow cookie line?
Instructor Resources
These resources are provided to give the instructor flexibility for use of Accounting in the Headlines articles in the classroom. The blog posting itself can be assigned via a link to this site OR by distributing the student handout below. †Alternatively, the PowerPoint file below contains a bullet point overview of the article and the discussion questions. †The YouTube video link below is a narration of the blog post article (no discussion questions are included in the YouTube video; those can be assigned separately.)
- Student handout (pdf)†(contains entire blog posting + discussion questions)
- PowerPoint file†(brief article overview + discussion questions)
- YouTube link
This work is licensed under a Creative Commons Attribution-NonCommercial 3.0 Unported License.
Accounting in the Headlines 
The YouTube video link to this assignment has been deleted.
Thanks! I just updated the link with a replacement link that appears to work!
The YouTube video link to this assignment has been deleted.
Thanks for letting me know. I just updated the link, so I think it is all set. Have a nice day!