Develop a mock product costing and valuation table for your business model. Be sure to include all costs involved in the production of your good and/or service. Break down into as many subcategories as needed, such as variable, fixed, direct, or indirect. Be sure to assign overhead to each type of product and/or service.

EXAMPLE: Company A manufactures park benches

• Direct Material: The cost of wood/cement/metal to create the bench
• Direct Labor: The cost of the salary/wages/benefits of the manufacturing staff to create the benches.
• Manufacturing Overhead (material): Cost of nails/screws to hold the bench together
• Manufacturing Overhead (labor): Security to watch the factory at night, or admin staff to keep the company running
• Manufacturing Overhead: Utilities, and other potential overhead costs.

(Yellow is guidance/examples)

\begin{tabular}{|c|c|c|c|c|} \hline Activity & Type / behavior & P\&L treatment & driver & measurement \\ \hline Sole assembly & Direct Labor & COGS & Minutes \& pay rate & \# of soles \\ \hline Payment collection & Overhead labor & Administrative cost & Minutes \& Pay rate & \# of customers \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline \end{tabular}