That produce yields are consistent, from production employee to employee, from season to season. That processing production times are consistent from employee to employee, from season to season. That direct labour costs can be determined by dividing the hourly wage by 60 to gain a cost per man minute. That if it takes 62 minutes to peel a bag of carrots, it only takes 62 minutes to peel a bag of carrots. That utility costs such as electricity, water and waste costs are a fixed cost and basically unaffected by usage. That the incidence of on the job injury claims is unrelated to the type of work performed.