The Marshmallow/Bamboo Tower Project

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Abstract

I developed the Marshmallow/Bamboo Tower Project (the Tower project) to be used during the first two class periods of my Introduction to Managerial Accounting class. The students work on this project in small groups. Each group receives a bag of jumbo marshmallows and a bundle of bamboo skewers. The groups have about 25 minutes to design and build a tower using only the materials provided.

When the time is up, the completed towers are measured and unused units of direct materials are counted. Small prizes are given for the tallest tower, the sturdiest tower and the most profitable tower. We determine the most profitable tower by having each group complete a simple job order cost sheet for their tower.

The job order cost sheet form provided to the students gives them the cost per unit for each of the direct materials and the cost per hour for direct labor. An overhead rate per direct labor hour is also given. The students use this information to compute the cost of their tower.

The sales price for each tower is based on one of two rates per inch. The higher rate is used if the tower is freestanding and the lower rate must be used if the tower is not freestanding. Once the sales price is determined the gross margin can be computed.

After winners are determined and prizes handed out, we do a debrief session on the project. This involves walking through the job order cost sheet in detail and talking about what each of the items on the sheet means. In the course of doing the debrief, we cover virtually all of the basic concepts and important terminology introduced in the first two chapters of our textbook.

I've found this project to be a very good way to get students engaged in managerial accounting from Day 1. It is much more interesting to talk about basic managerial accounting concepts and terms in the context of the Tower project than it is to simply lecture on these first two chapters.

I find myself referring back to the Tower project many times during the semester. Everyone immediately knows what I am talking about and it has proved to be a very effective way to help students understand and remember these basic managerial accounting concepts and terms.

Author

• Connie Mersch, Monmouth College