Conduct market research on stainless steel or biodegradable packaging (i.e., search the internet, field research) to identify, estimate and determine the costs of your product's direct materials, direct labour, and manufacturing overhead (fixed and variable). Clearly list and determine how much and types of materials, labour and other manufacturing resources will be required to produce one unit of your product and calculate your products cost per unit. Explain the approach used to calculate the overhead cost per unit and clearly differentiate/list fixed and variable manufacturing overheads.