What would a job cost sheet look like for protein balls packaged in bags of 3? Including DM, DL, and MOH? The batch would yield around 12 protein balls.

Direct Materials would be: peanut butter (3/4 cup), oats (1/2 cup), flax seeds (1/4 cup), chia seeds (1 tablespoon), honey (2 tablespoons), vanilla protein powder (1/4 cup), and chocolate chips (3 tablespoons)

Direct Labor: Group of 5 people with minimum wage per hour being $13

Manufacturing Overhead (equipment and packaging expenses), around $6 for a pack of plastic bags. Would packaging be an overhead expense?

Marketing being the only fixed cost, $5 for an ad on Instagram

What would a breakeven analysis look like and what would be a good selling price for a bag of 3?