The Dream Chocolate (D.C.) Case is a less-structured case requiring students to decide which type of costing system to recommend and then compute product costs using their recommended approach. These teaching notes contain both a review of pertinent costing systems plus discussion notes for the action items in the Case, including multiple solutions covering different costing approaches. We recommend reviewing the various costing systems before discussing the Case action items or assigning reading material. The Case can be used as a writing assignment, a semester case, or for class discussion. The Case can be covered in a 75-minute class discussion.
By the way, Dream Chocolate is a real company, as can be seen on its website: http://www.dreamchocolate.com. One of the Case authors became familiar with Kay Johnson through a Boise State University College of Business and Economics initiative to help local companies hurting in the down economy. The author...
