Would sweetFrog use job costing or process costing in calculating the cost of a customer’s cup of frozen yogurt and toppings?

Photo of the frozen yogurt dispensers inside a sweetFrog restaurant

sweetFrog is a frozen yogurt restaurant franchise with over 300 locations in the United States and several more international locations. Customers select the flavor of frozen yogurt they want and fill their cup from the self-serve machine with the desired amount of the frozen yogurt. Next the customer will proceed to the toppings bar, where they can select from a large variety of toppings including various juice poppers, raspberries, gummy worms, marshmallows, coconut, crushed candy bars, pecans, hot fudge sauce, and many other toppings. Once the customer has finished choosing toppings, the customer then proceeds to the cash register where the cup of frozen yogurt and toppings is weighed. The customer is charged a flat fee of $0.59 per ounce.

View a quick tutorial video about job costing and process costing at this link and then answer the following questions.

Note to instructors: This post is assignable in Pearson’s MyLab and has questions that are auto-graded.

Questions

  1. Do you think that sweetFrog pays the same amount to its suppliers for each of the toppings? For example, is it probable that fresh raspberries cost the exact same amount as pecans? Do you think the toppings would cost the same amount as the frozen yogurt mix that is put into the soft-serve machines?
  2. From a technical viewpoint, do you think sweetFrog would use a job costing system or a process costing system for calculating the cost of each customer’s order? Explain.
  3. From a practical standpoint, do you think sweetFrog would use a job costing system or a process costing system for calculating the cost of each customer’s order? Explain.

Copyright 2022 Wendy M. Tietz, LLC

About Dr. Wendy Tietz, CPA, CMA, CSCA, CGMA

Dr. Wendy Tietz is a professor of accounting at Kent State University in Kent, Ohio, USA. She is also a textbook author with Pearson Education.

8 Responses to “Would sweetFrog use job costing or process costing in calculating the cost of a customer’s cup of frozen yogurt and toppings?”

  1. Hi, Wendy! Thanks for your blog posts. I see your note indicating we can assign these in My Labs. Where are they located? And what are they called in the system? I looked through the various assignment types as well as media for Ch. 3 Job costing, but I am not finding Accounting in the Headlines. Thanks!

  2. Do you also publish formal/official answers? Happy to develop my own but thought I’d ask before doing so.

    Love your blog and use it often – thank you for this great service!

    • Dr. Wendy Tietz, CPA, CMA, CSCA, CGMA Reply September 8, 2022 at 6:02 am

      Thanks for your question. I do not provide any instructor materials for Accounting in the Headlines (unless there is a link in the blog post to request the instructor materials for a project.) For short blog posts, I do not prepare solutions for two reasons:
      1. Most posts are designed to generate discussion and there may not be one right answer. I would not want to provide “one” right solution – that would discourage conversation.
      2. I have no way to control who gets the solutions if I post them – I know some instructors use the blog posts as assignments – so I don’t want to provide answers where they are discoverable.
      But the projects – those do have instructor guides – in the blog posts for those, you will find a link to fill out to request the materials. I generally send those out about once a week. Have a great day!

      • Makes perfect sense, thank you! Again, I appreciate the content and the conversations it helps spark – thank you for your work on this, it is of great value.

      • Dr. Wendy Tietz, CPA, CMA, CSCA, CGMA September 8, 2022 at 3:07 pm

        Thank you so much for your kind words.

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