`Scenario: You are a baker making dozen of cookies and are expected to make an annual report.

1. List manufacturing overhead Items. You need at least 5 Manufacturing overhead Items

2.Once you have completed your cookies, in a very brief memo, Outline what Kind of retail store is most Likely to Carry your cookies. Explain the rationale for your answer. Assuming a 60% markup, calculate the selling price and gross profit percentage for one cookie.