Have you ever thought about making a product? Well until now the idea has never crossed my mind, that being said the purpose of this work is to come up with an item to make, in this case oatmeal cookies, to provide information about the manufacturing process from start to finish, determine estimated company budgets, classify and organize fixed, selling and administrative costs, calculate the break-even point, examine the competition and trends that exist in the within the industry, and finally try to reach a conclusion on how to improve the bottom line and increase production.1. Manufacturing ProcessThe first step in the manufacturing process would be to have at least one employee in this case. The second step is to have a place to make the product such as a kitchen or bakery. A third piece of equipment must be purchased, including an oven, electric mixer, mixing bowl, refrigerator, cookie sheets, utensils and packaging. The fourth step in the process is to purchase supplies such as butter, white sugar, brown sugar, eggs, vanilla extract, flour, baking soda, salt, ground cinnamon and quick cooking oats. The fifth step is to follow the process of making oatmeal cookies, measuring and mixing the correct amount of ingredients in a bowl. The sixth is the pre-baking process, which includes preheating the oven, spraying pam on a cookie sheet and rolling the cookie dough into golf ball shape and size and placing them accordingly on a cookie sheet . The next step in the process is to make the oatmeal cookies. Finally, once finished, the cookies are ready to be packaged and shipped or sold.3. Variable cost or fixed cost? The variable manufacturing costs in the process of baking oatmeal cookies are supplies and middle of paper... ...The first factor in determining whether to purchase an oven or not would be the cost of the electricity to operate 2 ovens instead of one. Currently we pay for the electricity of an oven, if we buy an additional one this cost will increase, but if we decide not to buy it this cost will remain the same.ReferencesBeekhuizen, S. (2008). Capitalize on consumer trends with cookies. Retrieved from www.dawnfoods.com/Public/Managed/indexedfiles/BakeryWhitePaperMay200810f4.pdf Gorton, L. and Sutton, L. (2012). How Hostess Brands manages manufacturing to improve the bottom line. Retrieved from www.bakingbusiness.com/Features/Company%20Profiles/Hostess%20Brands.aspx?cck=1Merican, T. (nd). Capital budgeting and investment analysis. Retrieved from www.msu.edu/course/prr/371/BUDGET%20READING/Capital%20Budgeting%20%26%20Investment%20Analysis.htm