    Sentence, 1: 00 in labor and transportation costs  (including direct labor at the plant level;  transportation costs for fabric and other supplies  shipped to. the sewing plant; the cost of  transporting finished goods to the manufacturer's  distabution center, any customs fees or insurance  associated, with transportation, and any, other  costs, associated with producing an, acceptable  unit of finished goods)    Sentence 2: There exists an acceptable. unit of  finished goods