See BPP exam kits the question of sniff linited (12/07), see its answers the answer of part b.: Why it has not added the cost of supervisors and fixed overheads ? see where it has calculated the incremental cost why it has not included the supervisory; in the question it is said that the supervisor has to spend 10% of his working time, so it should be included, why it has not? PLEASE REPLY, thanks in advance