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					TABLE 9-1             INGREDIENT PERCENTAGES
             INGREDIENT PERCENTAGES AND COSTSAND COSTS
            FOR VARIOUS CANDY TYPES

KEY INGREDIENT           FUDGE   CREAM   TOFFEE   TRUFFLES
Nut weight                15%     10%     14%         0
Fruit weight               4%      6%       0       5.5%
Caramel weight              0     10%      8%         0
Marshmallow weight         4%      2%       0         0
Average cost per ounce    $.09    $.14    $.08      $.16
TABLE 9-2     SPECIFICATIONS FOR DIFFERENT MIXTURES (CANDY ASSORTMENTS)

                                                          ASSORTMENT BRAND
SPECIFICATIONS MAYFLOWER CAPE COD                   SALEM         ACADIA            VERMONT           HAMPSHIRE
Candy groups    cream (cream (    fudge(   fudge (      toffee (     cream (
                fudge (40%)        toffee (80%)   toffee (70%) truffles (80%)   truffles (50%)    truffles (50%)
Proportional
  nut weight    13%                7%             14.75%        7%              unrestricted      unrestricted
Proportional
 fruit weight   4.5%               1%             unrestricted   5%              unrestricted      
Proportional
 caramel weight 5%                 8.5%           unrestricted   unrestricted     2%               9%
Proportional
 marshmallow
 weight         3%                 unrestricted    2%            1%              unrestricted      unrestricted
TABLE 9-3                    PRODUCTION DATA FOR ONE DAY'S OUTPUT OF FOUR CANDY THEMES

                                                     CANDY PIECE & REQUIREMENTS
LIMITED       CHERRY       BURGUNDY                                  COCONUT         SHREDDED PEACH               CHUNKY          AVAILABLE
ITEM          NOUGAT       CHERRY        HAZELNUT WALNUT             CRÈME           COCONUT MELBA                PEACH           QUANTITY
Cherries      2            1             --             --           --              --            --             --              500
Peaches       --           --            --             --           --              --            .5             .25             500
Hazelnuts     --           --            2              --           --              --            --             --              1,000
Walnuts       --           --            --             .5           --              --            --             --              500
Coconut       --           --            --             --           .2 oz           .3 oz         --             --              300 oz
Mixing        .5 min       1 min         .2 min         .3 min       .5 min          .4 min        1 min          .5 min          *800 min
Labor         .5 min       1.5 min       .6 min         .8 min       .5 min          .4 min        1.5 min        .8 min          *1,900 min
Molds         1            1             1              1            1               1             1              1               *1,000
Minimum
 Pieces       100          200           300            200          none            200           250            200
Piece Average
 Profit       $.08         $.11          $.06           $.07         $.08            $.09          $.11           $.09
*The candy themes production can be staggered so that each theme group will have 400 minutes of mixing time, 600 minutes of labor, and 550 molds.
nd 550 molds.
TABLE 9-4 AVERAGE PIECE WEIGHTS OF CANDY TYPES

                       TOFFEE    CREAM    FUDGE    TRUFFLE
Average piece weight    1.1 oz    .8 oz    .9 oz     1 oz
TABLE 9-5     AVAILABLE CANDY QUANTITIES
              BY GROUP

CANDY GROUP     AVAILABLE QUANTITY (LB)
Cream                    1,000
Fudge                    1,000
Toffee                   1,500
Truffles                 1,000
TABLE 9-6    NUMBER OF BOXES
             OF EACH ASSORTMENT
             THAT MUST BE FILLED

                  REQUIRED NUMBER
ASSORTMENT           OF BOXES
Mayflower                500
Cape Cod                 750
Salem                   1,000
Acadia                   500
Vermont                 1,000
Hampshire               1,000
TABLE 9-7    PHYSICAL LIMITATIONS AND CREAM CANDY REQUIREMENTS FOR FOUR CANDY THEMES

                                          CANDY PIECE & REQUIREMENTS

LIMITED          CHERRY   BURGUNDY                       COCONUT SHREDDED    PEACH     CHUNKY   AVAILABLE
ITEM             NOUGAT   CHERRY      HAZELNUT WALNUT    CREME    COCONUT    MELBA     PEACH    QUANTITY
Food                 1        .5          .5      .5        --       1.5        1.5       1.5   480 min/
 Processor                                                                                       shift on
                                                                                                 each of 4
                                                                                                 machines
Dipping             .2         .1        .1        .1        .1        .1        .1       .2    300 min/
 Station                                                                                         shift
Molds                1         1          1         1        1          1        1        1     2,000 units
Molding             .25        .5        .2        .5       .25        .25       .5      .25    400 min/
 Labor                                                                                           shift per
                                                                                                 each of 2
                                                                                                 operators
Mixing              .2         .3        .2        .2        .4        .2        .3       .2    400 min/
 Labor                                                                                           shift per
                                                                                                 each of 2
                                                                                                 operators
Chocolate           .6         .5        .5        .5        .6        .5        .6       .5    480 min/
 Processor                                                                                       shift on
 & Warmer                                                                                        each of
                                                                                                 3 units
Baker               50         40        60        50        40        50       40        50    480 min/
                                                                                                 shift
                                                                                                 
                                                                                                 pieces
                                                                                                 per unit
Allocated           1          .5        .5        .5        .5        .5       1.5       .5    1,200
 kitchen Area                                                                                    square
 Requirements                                                                                    feet/shift
 (square feet)
Maximum             500       700        600      700       500        500      600      800
 Pieces
Minimum             100       200        300      200       none       200      250      200
 Pieces
Piece Average   $.08   $.11   $.06   $.07   $.08   $.09   $.11   $.09
 Profit
TABLE 9-8        EXPANSION COSTS

ITEM                               INITIAL COST
Heavy Food Processor               $1,00
Custom Chocolate Dipping Machine   $1,500
Candy Molds                        $500 per hundred
Chocolate Processor/warmer         $1,500
Baker                              $1,500
Kitchen Remodeling Expansion       $20 per square foot

				
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posted:11/17/2012
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