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What items are product costs versus period costs at the U.S. PEZ Candy Inc. facilities in Connecticut?

January 20, 2015 by Dr. Wendy Tietz, CPA, CMA, CSCA, CGMA 0 Comments

PEZ Candy Inc. produces the popular small candy that is dispensed in collectible flip-top dispensers.  In the United States, PEZ candies are produced in a factory in Connecticut. The Connecticut location also houses PEZ’s US headquarters and a PEZ Visitors Center.  PEZ candy is made from sugar, fruit flavoring, coloring, and corn syrup; the ingredients […]

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Ch 02 Building Blocks, Managerial accounting
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What types of costs are incurred when manufacturing marshmallow cookies?

August 17, 2013 by Dr. Wendy Tietz, CPA, CMA, CSCA, CGMA 4 Comments

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 […]

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Ch 02 Building Blocks, Managerial accounting
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