Friend-Vanuatu manufactures fried breadfruit chips through two processes: Baking and Packaging. In the Baking Department, the raw breadfruit slices, flour, sugar syrup and lemon juice are mixed and baked into chips. In the Packaging Department, the chips are placed into 50g packets and sent to the finished goods warehouse. All materials are entered into the beginning of each process. Labour and manufacturing overhead are incurred uniformly throughout each process. Production and cost data for the Baking Department during June 2018 are presented below: