JJ Asian Cuisine has been in the business for a while. They started selling Shanghai Hand pull noodles for $7.2 per serve (frozen and ready heat and eat). Recently, they have decided to introduce a new product into the market: Lamb Cumin with steamed rice. They think that both products should be sold at the same price, $7.2 per unit. However, they want to do a detailed analysis in costing to ensure the product is not over or under price.

The following costs incurred in July:

Pulled noodles Lamb cumin Units produced 5,562 600 Direct Costs $9,861.43 $900.00 Grocery $2,224.80 $240.00 Packaging Labour Chef & Kitchen hand $8,066.67 $1,250.00 Indirect Costs $1,575.71 Grocery Labour $2,839.05 Rent $1,320.00 Advertising $300.00 Depreciation $261.11 Electricity & Gas $1,817.36 $211.24 Water Petrol $737.44Activity Cost pool Driver Noodle Lamb Total $3,358.51 5,552 600 6,162 Cooking units cooked $2,251.34 5,552 600 6,162 Packaging units packed $828.92 10 3E) 40 Kitchen Setup Number of set ups $1,944.43 5 4D 45 Purchasing purchase orders