A grocery stores analysis of a recent customer survey finds an increasing number of customers interested in being able to custom- order meals to go. Maria sees this as an opportunity to enter a niche market for busy families or individuals who want home- cooked meals with a variety of options and combinations, but who have a little time. Maria already has an expensive bakery, deli and prepared food section in the store and sees this opportunity as a viable option to increase sales and its customer base. With meals to go, customers can choose from an array of option and can indicate the quantity of each item and the time of pickup. The customer simply pulls up on a designed spot at Marias and the food is brought to their car, packaged, and ready to take home to enjoy.

What type of costing system will work best for the Marias market? What sales price information, cost information and other options are important to this decision?