Using the information from the first screenshot answer all of the following questions. Provide reasoning why:

In Exhibit 2, Blanchard currently breaks down the setup cost per bottle run to be sum of four cost items: S=( blending setup cost )+( size changeover cost )+( label changeover cost )+( order processing cost). Please choose which item should be excluded, or included (and unchanged or revised) from this formula. Please discuss your recommendations for correcting this calculation and explain your reasoning. The cost item attributable to "blending" should be from the overall setup cost per order, S. Excluded Included and unchanged Included and revised The cost item attributable to "label changeover" should be from the overall setup cost per order, S. Excluded Included and unchanged Included and revised The cost item attributable to "order processing" should be from the overall setup cost per order, S. Excluded Included and unchanged Included and revised Please discuss your reason for your choices above. If you plan to "include and revised" an cost item, please discussed how you revise it