Spangler's Dum Dum Lollipops by https://padlet.com/lentzs/dumdum By Stacey Lentz en-us 2016-09-09 23:46:13 UTC 2025-09-26 11:20:22 UTC hello@padlet.com https://padlet-assets.s3.amazonaws.com/icons/Apple.png Lentz Week 2 Discussion lentzs https://padlet.com/lentzs/dumdum/wish/122897639 2016-09-09 23:53:46 UTC https://padlet.com/lentzs/dumdum/wish/122897639 1.  Describe the product that is being produced and the company that makes it. lentzs https://padlet.com/lentzs/dumdum/wish/122897697 2016-09-09 23:55:53 UTC https://padlet.com/lentzs/dumdum/wish/122897697 1a. This discussion is about the Dum-Dums lollipops made by Spangler.  These small lollipops come in many different flavors including the mystery flavor, which was invented to keep the lines running between flavors. lentzs https://padlet.com/lentzs/dumdum/wish/122897748 2016-09-09 23:58:07 UTC https://padlet.com/lentzs/dumdum/wish/122897748 2.  Summarize the production process that is used in making this product. lentzs https://padlet.com/lentzs/dumdum/wish/122898006 2016-09-10 00:07:47 UTC https://padlet.com/lentzs/dumdum/wish/122898006 2a. The process begins with a large bowl where the ingredients are placed, then proceeds to the primary mixer which kneads the candy for five minutes in order to blend the flavor and color.  An elevator carries the candy to the press, where they are shaped.  Sticks are inserted then they are sent to the tumbler where they cool down and keep from laying down to prevent a flat side.  After the tumbler they are sent to a sorter and then wrapped with a flap and fold for easy removal when ready to eat. lentzs https://padlet.com/lentzs/dumdum/wish/122898015 2016-09-10 00:08:10 UTC https://padlet.com/lentzs/dumdum/wish/122898015 3.  What raw materials are used to make this product? lentzs https://padlet.com/lentzs/dumdum/wish/122898038 2016-09-10 00:09:17 UTC https://padlet.com/lentzs/dumdum/wish/122898038 3a. The raw materials used to make Dum-Dums lollipops are corn syrup and sugar along with flavoring and color.  In some flavors citric acid and malic acid from apples is added to enhance the flavor.  In one year, they use 20 million pounds of each sugar and corn syrup. lentzs https://padlet.com/lentzs/dumdum/wish/122898051 2016-09-10 00:09:41 UTC https://padlet.com/lentzs/dumdum/wish/122898051 4.  What indirect materials are used to make this product? lentzs https://padlet.com/lentzs/dumdum/wish/122898058 2016-09-10 00:10:04 UTC https://padlet.com/lentzs/dumdum/wish/122898058 4a. A few of the indirect materials are cleaning supplies to keep the factory clean and safe, hair nets for each employee and lubricants for the machinery. lentzs https://padlet.com/lentzs/dumdum/wish/122898065 2016-09-10 00:10:26 UTC https://padlet.com/lentzs/dumdum/wish/122898065 5.  Describe the jobs of the workers who would be considered “direct labor” in the making of this product. lentzs https://padlet.com/lentzs/dumdum/wish/122898081 2016-09-10 00:11:14 UTC https://padlet.com/lentzs/dumdum/wish/122898081 5a. The direct laborers are those that convert the raw materials into the product.  Any person running the machine or packaging the finished Dum-Dums lollipops would be considered direct labor. lentzs https://padlet.com/lentzs/dumdum/wish/122898095 2016-09-10 00:11:48 UTC https://padlet.com/lentzs/dumdum/wish/122898095 6.  Describe the jobs of the workers who would be considered “indirect labor” in the making of this product. lentzs https://padlet.com/lentzs/dumdum/wish/122898111 2016-09-10 00:12:21 UTC https://padlet.com/lentzs/dumdum/wish/122898111 6a. The indirect laborers are all of those employees who do not convert raw materials into the product.  At this factory, the machine mechanics, supervisors and forklift drivers who move the product around the factory. lentzs https://padlet.com/lentzs/dumdum/wish/122898125 2016-09-10 00:13:12 UTC https://padlet.com/lentzs/dumdum/wish/122898125 7.  Define manufacturing overhead.  In addition to the indirect materials and indirect labor previously described, what other manufacturing overhead costs would be incurred in this production process?  Be specific and thorough.  Make reasonable “guesses” if you do not know for sure. lentzs https://padlet.com/lentzs/dumdum/wish/122898132 2016-09-10 00:13:36 UTC https://padlet.com/lentzs/dumdum/wish/122898132 7a. Manufacturing overhead is all the manufacturing costs other than direct materials and direct labor.  Since manufacturing overhead includes the indirect materials and indirect labor, the salaries of the forklift driver, supervisors and mechanics are included in factory overhead.  Also included are the hair nets used, cleaning supplies and lubricants.  Depreciation of the equipment used along with taxes, insurance, utilities and maintenance need to be included in manufacturing overhead.  lentzs https://padlet.com/lentzs/dumdum/wish/122898144 2016-09-10 00:13:59 UTC https://padlet.com/lentzs/dumdum/wish/122898144 8.  Would a job-order costing system or a process costing system be used for this production process?  Give specific reasons for your choice of which costing system would be most appropriate for this manufacturer. lentzs https://padlet.com/lentzs/dumdum/wish/122898152 2016-09-10 00:14:27 UTC https://padlet.com/lentzs/dumdum/wish/122898152 8a. Process costing would be used to make the famous Dum-Dums lollipops.  Even though different flavors are used, they are all ran through the same machine.  In the early 1900’s, a machine could make 40 lollipops per minute.  Advancing to today, 6,000 lollipops are produced per minute and eight million per day.  One singe batch of 150 pounds can produce 12,000 – 14,000 lollipops.  This is a mass production using a uniform process.  All the suckers have the same shape and size. lentzs https://padlet.com/lentzs/dumdum/wish/122898163 2016-09-10 00:14:56 UTC https://padlet.com/lentzs/dumdum/wish/122898163 Link: https://www.youtube.com/watch?v=xUpGTvPrCG8 lentzs https://padlet.com/lentzs/dumdum/wish/122898209 2016-09-10 00:17:13 UTC https://padlet.com/lentzs/dumdum/wish/122898209 lentzs https://padlet.com/lentzs/dumdum/wish/122899529 2016-09-10 01:06:51 UTC https://padlet.com/lentzs/dumdum/wish/122899529 lentzs https://padlet.com/lentzs/dumdum/wish/122899600 2016-09-10 01:09:40 UTC https://padlet.com/lentzs/dumdum/wish/122899600 lentzs https://padlet.com/lentzs/dumdum/wish/122899723 2016-09-10 01:14:15 UTC https://padlet.com/lentzs/dumdum/wish/122899723