FPPD Costing - A Frozen Food Company - Breaded Cod Fishcakes - Accounting Assignment Help

Assignment Task:

You are the development manager of a frozen food company which is developing a Breaded Cod Fishcakes. It will be described on the label as Cod flakes mixed with mashed potato and spices, coated in breadcrumbs. Each pack contains 4 Breaded Cod Fishcakes and is sold in the frozen section.

You are using the remaining flesh from Cod (Gadus morhua) after the removal of the main filets for premium products. The flesh is formed into portions after mixing with water, herbs and mash potato to bind the pieces together.

The process is as follow:
The flesh of the fish is mixed with water, white pepper, parsley, salt and mash potato flakes in an orbital mixer which gently stirs the mass until the texture is right for moulding, after which the portion is deposited onto the stainless steel belt of a spiral blast freezer.

The deposited fish portions average 50 grams each and are collected in bulk (20Kg) at the end of the freezer where they are packed into poly-lined bags inside fibreboard boxes. The bags are not sealed but the boxes are sealed using tape and labelled with date of production.

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