Material:	$0.00	Total Fixed:	$200.00	Sales price per serving:		$4.00
	Overhead:	$ 250.00	Total Variable:	$ -	Variable cost per serving:		$0.00
				Contribution margin per serving:			$4.00
Direct Material per batch of XYZ
Line	4		Source		Quantity	Unit Cost	Extended Cost	Cost Type
1								Variable
2								Variable
3								Variable
4							$ -	Variable
Total direct material cost							$ -
Manufacturing Overhead
Line	Item		Source		Rate		Extended Cost	Cost Type
5	Booth rental				$200 per week		$ 200.00	Fixed
6
7
8
10	Damage waiver on equipment		www.rental-world.com				50.00	Fixed
11
12
13
14
15
16
Total manufacturing overhead							$ 250.00
Fixed Costs
Line	Item				Total Amount
17	Booth rental				$ 200.00
18
19
20
22
23
24
25
26
27
28
Total Fixed Costs					$ 200.00
Variable costs
Line	Item		Basis		Cost per serving
29
30
31
32
33
34
Total Variable Costs					$ -
SOURCE: C. Andrew Lafond, La Salle University