Please solve number 3 only. The product costs include: raw materials, factory labor, bakery labor, supplies, factory electricity, factory gas, factory rent expense, and repairs & maintenance

3. For each product cost you identified, how would you track the cost? For example, would you track it by individual job, batch, production step, activity, general factory overhead, etc.? 4. What type of costing system would you recommend? Give management a description of what the system would track so they can understand. Do not provide journal entries as management are not accountants and will not understand. Be as descriptive as possible