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

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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What types of costs are incurred when manufacturing marshmallow cookies?

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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