Canadian Food Co. (CFC) is a large organization which has a number of divisions in the bakery and food fields. Their jam and marmalade division produce 5 types of sandwich spreads which it sells in jars. Their plan is to be the low cost provider of spreads in a competitive market. The price of the inputs are set by the commodity market and generally beyond the control of management. You are the management accountant assigned to this division. CFC's year end is September 2020. Production equals sales so there are no inventories