The case covers a diverse set of concepts in costing in a context that can be understood by every student. The case initiates students to direct costs, indirect costs and the method of allocating indirect and overhead costs to arrive at the traditional full cost for a product. The case also puts the students in a decision making situation where they have to use the concept of relevant cost for making the right decision. The details of the processes to produce the products and provide the services are provided to enable the students to internalize the linkage between costing and operations.