Ferti-Fredu'ct Ctr-fling She-iv hew yeur cesting rnedel can be used te cclst preducts fbr yeur business. Select ene prclduct as an
example lrern the product categery efyeur emanlsatien and estimate the full preshct eust Idlrect materials.
dlrect lab-pun and everheadsl. All esdrrEIticIns and assumptipns fer direct cbsls, Indirect tests and activity
driirers rnust be clearly justified and referenced. Direct tests can be estimated fer the selected brbduct enly.
Indirect cesLs and activity rates shduld be estimated for all products In the pnsduct categdry. and then
allclcated tn the example prbduct. based bn eslirnated cIverhead drlver usage. Suppbrtlng test data.
assurnptldns. tables and diagrams etc- may be shdwn In appendices- "|"eu can make the felldwing assumpticlns:
1. All prclducls in ybur prdduct categery are preduced In a single factclry in Australia-
1. PnJ-ducticln Is for the Australian market dnly. Same curs-t infbrrnatldn is publicly available, while ether tests will need te be estimated based en available infermatlen and realistic assumptlens. Fer example: 1. Direct rrEterlals: lfyclu are cesting a rJ'lpcdlate bar. thentJre main ingredienls can be Idenlified and cested
[e.g. cast of sugar]. Remember. the tests are fer the urgenisatibn. nbt what ybu wduld pay at the
supermarket! 2. Direct Iabeur: Identify the types ef Iabeur likely tb be invelved In rnanulacturlrg the ens-duct. Illl'agnes fer
differentials types can be Iecated en the Internet 3-. Dverheads: Surne cesLs will be publicly available [e.g. electricity rates] 'while ether tests will have te be
estimated based bn assumpticlns. Serne clverheads may be estimated frbm annual repclrt infermatlen [fer
inslance. using a percentage estimate bf hdw much ef the cast relates te ybur preduct categery. and new
much would relate tb The Austmllan market]- Market Infclrrnaticln may be available an the Internet er
databasu such as IDIE Werld er Harketlhe .lrdvantage. which can be accessed thrclugh the LITE library
website.

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