Havingfun, your calculations are based on your assumption that I have flour, milk AND fruit before deciding on a cookie. I don't make cookies but let us imagine I do, for the sake of the argument. Say, I can check the game only once an hour for couple minutes. So, for cookies I will have 2 farms for grain, 2 mills for flour, and 2 ranches for milk. Every time I open the game I have a cookie and all the ingredients ready for the next one. I don't have fruit because I don't need it. If I decide to make one muffin/hour, I would have 1 farm for grain, 1 mill for flour and 1 farm for fruit. My investment in cookie is 2*60 + 2*110 + 2*260 + 170 = 1,030. Profit 2,035 - 1,030 = 1,005. My investment in muffin is 60 + 110 + 420 + 160 = 750. Profit 1,495 - 750 = 745. Cookies seem to be a better choice.
However, there is a reason why I personally don't choose cookies -- I can simply sell flour and milk and have the same profit without engaging confectionary and using extra trucks. All because the price system in BB is random and utterly ridiculous. I don't know who was designing this but one thing is sure: the guy is a moron.
{Summerville, the head honcho - Elloriana, lvl 61, Charleston, SC}