The infographic from Sunny Bites compares two cookie products—Choco Fill and OG Cookie—to reveal how traditional costing can misrepresent profitability. It begins by outlining each product’s production process: Choco Fill requires two-phase dough, cavity creation, filling, sealing, slow baking, long cooling time, and reinforced packaging.
In contrast, OG Cookie uses a simpler one-phase dough, standard baking, shorter cooling, and minimal packaging. A visual comparison of resources, machine use, time, cost, and profit shows that although both appear profitable at first glance, Choco Fill actually consumes far more overhead.
After applying Activity-Based Costing (ABC), the true costs emerge. Choco Fill is shown to be barely breaking even due to high cleaning needs, inspections, and rejection rates. OG Cookie, meanwhile, proves more profitable because it uses fewer overhead activities than originally estimated. The infographic concludes by emphasizing how ABC helps identify true profit drivers and supports smarter pricing and production decisions.
Embed This Image On Your Site (copy code below):
