Gains on the move is the name of a protein company which specialises in producing protein balls for middle aged (25-34) consumer base with research suggesting that they are the age bracket most affected by weight gain post pandemic. Generally however, this product is aimed at more health conscious consumers who are looking for nutritional snacks. The protein balls come in 5 flavours; Salted caramel, raspberry coconut,peanut butter brownie, white choc macadamia and strawberry cheesecake.

Clearly list and determine the quantity and types of direct materials, direct labour and manufacturing overheads which will be required to produce one unit of your product and calculate your products per unit standard cost. Explain the approach used to calculate the overhead costs and differentiate between fix/variable costs.

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