Cost of one kilogram feed = cost of ingredients + cost of packaging + cost of preparation.
Cost of packaging = Rs. 1.50; cost of preparation = Rs. 3.00. For convenience, cost of packaging
and preparing one kilogram feed is calculated as Rs. 5.00 in this table. Labor costs are
not included in the production costs as any family member can spare an hour or so of their
leisure time to prepare the feed.