Beckwith Orchards is a family owned and operated farm and store that has been in the Beckwith family since 1878. It grows and sells a wide variety of produce, including apples, peaches, pears, gourds, and pumpkins. Each year, it plants a variety of pumpkins. In addition to the common orange oval pumpkin used to carve […]
Continue readingIs a favorable raisin quantity variance good for Kellogg’s Raisin Bran?
Kellogg’s Raisin Bran is famous for its advertising slogan of “Two scoops of raisins in every box.” The current box design for Raisin Bran shows two scoops of raisins on the front of the box. A few months ago, a post went viral on Reddit that showed a picture of the raisins actually found in […]
Continue readingHow many snow cones need to be sold for a Snowie™ snow cone cart to break even?
Snowie™ is a brand of flavored shaved ice that is sold in snow cones at a variety of events and locations across the United States. Recently, a Snowie™ cart was spotted at the Kent Heritage Festival this summer. During this festival, street vendors offer a variety of foods and drinks. At the Snowie™ cart, festival […]
Continue readingWhat type of responsibility center would Mickey Thompson Performance Tires be for Cooper Tire & Rubber Company?
Mickey Thompson Performance Tires (https://www.mickeythompsontires.com) designs, develops, and distributes specialty tires for drag racing and other motor sports. The company was founded in 1963 and the company holds several patents related to tires. Cooper Tire & Rubber Company (CTB), the 12th largest tire company in the world, purchased Mickey Thompson Performance Tires in 2003. Mickey […]
Continue readingWhat type of quality costs would the torn PUMA soccer jerseys be considered?
At a European Championship game for men’s soccer in June 2016, at least four of Switzerland’s red jerseys were torn during the game again the French team. Three of the Swiss jerseys torn around the numbers. The wardrobe malfunctions left the players with large parts of their backs exposed until they could get to the […]
Continue readingWould Yogurt Vi use job costing or process costing in calculating the cost of a customer’s cup of frozen yogurt and toppings?
Yogurt Vi (pronounced vee) is a frozen yogurt restaurant with several locations in Ohio. Customers will 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 […]
Continue readingWhat would the payback period be for a robotic arm used by McDonald’s for food preparation?
A variety of robots were featured at the 2016 National Restaurant Show that could be used for a variety of tasks in restaurants. These robots are being introduced at the same time that we are experiencing an on-going debate in the U.S. about the merits of a national minimum wage of $15 per hour for […]
Continue readingHow does replacing employees with ordering kiosks at Panera change its break even point?
During 2016, Panera Bread Company (PNRA) is building ordering kiosk centers in its cafes. These ordering kiosks will allow customers to browse nutritional content of its menu items and will allow for personalization of menu items. Panera has stated that wait times will be shortened and order accuracy will be improved by using this new […]
Continue readingWhich is healthier from a cash flow standpoint, Sears or Wal-Mart?
Sears Holding Corporation (SHLD) announced in April 2016 that it would be closing 68 Kmart and 10 Sears stores during the second half of 2016. The stores it is closing have not been profitable for Sears and it is looking to improve profitability with the closures. Similarly, Wal-Mart Stores, Inc., (WMT) announced in January 2016, […]
Continue readingHow much in sales does Boswell’s Beanery need to break even for its booth rental costs at a home and garden show?
Boswell’s Beanery is a locally-owned specialty food product company in Northeast Ohio that has been in existence for over thirty years. Its products include flavored coffees and teas, dips, dressings, sauces, and seasonings. The company attends a variety of craft and other shows throughout the year and sets up a booth at each show to […]
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September 8, 2016 