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required to choose a food item that you make often. This food item should not have more than 5 ingredients. You will be required to cost out 1 serving of this food item using a normal full costing approach (see chapter 5). Costs to be included are:

1. Direct materials
2. Direct labour
3. Manufacturing overhead

You will need to explain how you determined the costs in each category including calculations and
evidence (receipts for example). Be specific as you what items you included and/or excluded in
manufacturing overhead.

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