    Senterice | 4: 00 in’ ‘labor: and transportation “costs   (including ‘direct Tabor at the plant,level; transportation   ‘costs: for fabric ‘and ‘other, supplies: shipped to the  sewing plarit; te cost of transporting finished gBbds to.  ‘Whe manufacturer's distribution ceriter, any customs fees   or insurance’ associated . with transportation, ‘and any,   other’ cots ‘asscciated ‘with produicing’ an ‘acceptable  iunit of finished goods).         Sentence 2! There doesnot exist anigeceptable unit of  finished goods: 5    