=+cost of €4,000. The current cost of making the desserts inhouse consists of the following elements:

Direct expenses (per unit of desserts):

• Salaries—Two junior chefs hired for €1,200 each per month.

• Benefits & insurance—30% of salaries per chef per month.

• Material/Supplies—€0.9 per unit of dessert per month.

Indirect expenses:

• Supervisor salary—Head chef contributing 15% of his time hired for €4,500 per month.

• Benefits & insurance—35% of salary.

• Other kitchen expenses—€300 per month.