You are assuming the role of an entrepreneur who wishes to start a handmade chocolate business. Your first task is to understand the process by which such chocolates1 are made. Find out the cost of starting such a business at a small scale (e.g. From home). This cost will include the purchase/lease of equipment and other tools and ingredients required to start making chocolates. You will start your business with 2 product lines basic and premium2.

1 See figure 1 for an example.

2 You can choose your own chocolate type and other characteristics (flavour, filling etc.) You can add special fillings/coatings/dry fruits etc. in the premium variant. The choice is yours.

Then, you must estimate the cost of direct materials, direct labour, and other overheads for each of the product type. Assume that you will sell your final product in gift packaging directly to wholesalers. In other words, you can assume zero sales related overheads (but you have to consider packaging costs).

As this is a small-scale business, you can assume that you will hire only the minimum labour required for assistance (say, one person). Find out the number of chocolates that you can produce in one month (8-10 working hours per day). Identify whether the entire workflow (manufacturing, packing, and selling) is more suitable for activity-based costing or a simpler single pool overhead allocation system. Estimate the cost of one pack of 12 chocolates including all overheads. You can refer to online sources for some information, however you cannot copy from such sources directly. You will also have to cite every source of information in your final document.

Make any necessary assumption yourself (sales mix, capacity utilisation etc.) and highlight it in your report. Note that your submissions will be checked for similarity with online sources and with other submissions. Plagiarism will attract severe penalty.

Your final submission should contain:

1. A brief overview of the process of handmade chocolate manufacturing.

2. A breakup of the different types of costs and whether they are direct or indirect.

3. The final cost estimate for a box (or any unit) of chocolate.

4. A cost-volume-profit analysis of the business.

5. Any other piece of analysis you wish to show.

question is this much only. there is ice cream photo only along with this question which I didnot upload .

picture is just icecream photo nothing special due to more big file I didn't send