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Cost Accounting Product Design and Costing Project

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Body Whispers Incorporated: Choosing a Costing System

 

Latasha Thomas

 

Abstract: This paper examines the business makes of Body Whispers and its development. A line of body butter consisting of cocoa butter, shea butter with mango scent, peppermint strawberry body butter, and vanilla swirl body butter. The body butter is organic and made with natural ingredients. The strategy that will be used is differentiation, it’s about spending a little more on what you offer to make the product or service more desirable. From the dormitory of ECSU to your skin “Body Whispers,” is a home-made product based out of Hinesville, Georgia. Butter Whispers creates skin care products with 100% natural ingredients. This company takes pride in providing quality products with ingredients: that are easily pronounced, that truly nourish and enrich your skin, and most importantly made with love to keep you coming back for more! Butter Whispers was established in September 2022 in the small town of Elizabeth City, North Carolina. Body Whispers has offered me as a college student the most unconditional love I have ever felt! It is an honor to create a product that brings my family financial stability. Our goal with Body Whispers is to become the only Body Butter that you look forward to putting on day after day. With each use of Body Whispers, you’re “Spreading Love, The Body Whispers Way.” We hope that every time you put on your Body Whispers you feel the love that was used in producing your jar. The same love that you are now basking in is the same that you should give as well.

 

Keywords: Differentiation

 

 

Introduction

Basic ingredients:

Shea butter: 5 lbs, $37.50

Cocoa butter : 5lbs, $42.50

Mango butter: 5lbs, $54.00

 

Main Ingredient: Carrier Oil

 

Vitamin C oil: 4 oz, $16.95

sweet almond oil:

Jojoba oil:

grapeseed oil:

Lavender:

Vanilla:

arrowroot flour/starch: 32 oz, $14.99

Sweet Vanilla Body Oil: 4 oz, $15.55

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