This document discusses guidelines for planning an efficient kitchen. It recommends that a kitchen have three work centers - a storage/preparation area, a cooking area, and a sink area arranged in a triangle between 12-20 feet. It describes different kitchen layout styles like U-shaped, L-shaped, and island kitchens. Additional tips include having good lighting, ventilation, durable surfaces, and adequate storage. Proper location and design of work centers, floors, walls, counters and other features can maximize a kitchen's functionality.

2. Kitchen planning arises directly from the fact that
keeping a family well-fed, receives priority in every
home. It is impossible to imagine any house without a
kitchen. A kitchen should,
(i) be airy, well-lighted and ventilated
(ii) have eastern or north-eastern aspect
(iii) have three centres with enough storage space.

3. Characteristics of Good Kitchen
- It is desirable that the kitchen be a cheerful, sanitary, well,
ventilated and a properly lighted place to work in.
- The surfaces should be durable, non-absorbant, stain
resistant and easy to clean.
- Cross ventilation is essential and an exhaust fan is helpful
in removing odours and smoke.
- A window over a sink helps the worker in getting a good
view and also lights up the area.
- A general central light and a light over each working area is
important.
- The ceiling of the kitchen should be painted in a light color.

4. Work Areas in a Kitchen:
(a) Storage centre: Refrigerator and pantry where
food stuffs are kept.
(b) Preparation and mixing centre: Food is
chopped and dish washing is done.
(c) Cooking stove centre: Here food is cooked.
This includes serving centre as well.
The work triangle among these three centres
should not less than and more than 22 feet.

5. Types of Kitchen:
There are two styles of kitchen. (1) Foreign or
standing type and (2) Indian or sitting type.
(1) Foreign or standing type:
(a) Pullman or strip Kitchen
(b) U-shaped Kitchen
(c) Corridor Kitchen or Two Wall Kitchen
(d) L-shaped Kitchen
(e) Broken U-shaped Kitchen
(f) Island Shaped Kitchen
(2) Indian Style or Sitting Type Kitchen

6. (1) Foreign or Standing Type Kitchen:
(a) Pullman or Strip Kitchen: It is found in small houses in
which there is little space for a kitchen. The strip kitchen
is on wall with the components placed in row fashion so
there is one wall with the one end to the other for food
preparation.

8. (b) U-Shaped Kitchen: It is the best of the kitchen
plans and most popular. Three work centres on
three adjacent walls, provide a great deal of
continuous counter space for work. Continous flow
of activity from one centre to another centre.

10. (c) Corridor Kitchen or Two Wall Kitchen: It
resembles the strip kitchen, the only difference
being that it is on both sides of the wall, facing
each other. This is more workable kitchen. Its
disadvantage is that it often acts as a passage for
family members on their way from one part of the
house to the other part, and this traffic interferes
with meal preparation.
Unnecessary movement can be restricted as in
the pullman type arrangement. Storage and
preparation centre is on one side and cooking
centre is on the opposite side.

13. (d) L-shaped Kitchen: This can also be regarded
as a good type. It leaves two walls empty for
windows and doors and the free corner can be
utilized for keeping built-in storage or dining area.
Three work centres right to left are placed on
adjacent walls.

15. (e) Broken U-shaped Kitchen: This provides good
continuous space for working whereas in the U-
shape the continuity is broken up.

17. (f) Island Shaped Kitchen: It needs a fairly large
room. The cooking happens on the island and it
could be used for the food preparation area. It
reduces the amount of walking. It allows the
walking space for 1200 mm between the island
and any other cupboard/obstruction.

19. (2) Indian Style or Sitting Type Kitchen:
This style of kitchen are still in use in
villages only. The cooking of food, serving,
cleaning of utensils etc. are carried out in
sitting positions. The racks and almarihs are
of low height.
However there should be proper ventilation
for exit of smoke. These types of kitchen are
gradually becoming outdated because of
certain inherent drawbacks of excessive
fatigue and health problem to person
working in such kitchens.

21. Planning and Location Of Work Centres:
The activities and the work in the kitchen are
usually carried out at the three work centres:
(i) Preliminary preparation of the working
centres.
(ii) Cooking centre
(iii) Sink or the washing centre
In addition to above, the bigger kitchens also
have serving centres within themselves.

22. In deciding about the location of work centres, their
arrangement and planning should be appropriate to
the individuals using the kitchen most extensively.
The following generalizations is useful;
1) Frequent movement of other family members
around the work centres should be limited.
2) Distance between work centres should be short
and movement should be as direct as possible.
3) This means that the work triangle formed by
cooking, sink and preparation or mixing centres
measures more than 12 feet but less than 20 feet in
length.

23. Serving Centre
The Work Trinagle
Sink
Preparation centre
Cooking Centre
Storage Centre
Centre for soaking water

24. In usual conditions the working arrangements fall into
four categories- preparing, cooking, placing cooked food
and washing. Some examples are given below;
i) Preparation Centre: It is also known as the mixing
centre. This is the place where all preliminary
preparations are made before cooking the meal. There
should be adequate space for counter.
It should be adjacent to the sink and just around the
corner provided for cooking. If possible, a wooden inset
in the space below counter, can be conveniently utilized
for storage.
Requirement for this area:
a) A counter at least 90-100 cm long. This facilities
mixing and prevents fatigue.
b) Wall cabinets to store.

26. (ii) Cooking Centre: The cooking centre is designed
for all kinds of cooking and serving of hot foods. It
should not be away from the mixing and sink centre.
The cooking is the main equipment in this centre.
Important features are:
(a) Heat resistant counters on both sides of the
stove.
(b) Wall cabinets to store spices, small cooking
utensils etc.
(c) Base cabinets for heavy utensils.
The height of the working surface should not be 2-
1/2 feet above the floor.

28. (iii) Washing or Sink Centre: Cleaning after the meals
is an equally important operation. It is the place used
for number of operations.
Working space should be provided on each side is
usually adequate for stacking soiled dishes and
about 32º long on one side is usually adequate for
the dishes and same on the other side for the
cleaned vessels.
It should also have provision for collection of trash
and garbage. It is often located between the cooking
and preparation centre.

29. Serving Centre
• Bigger Kitchen – 2 purpose
• Cooking and serving
• Serving space should be adequate
• Serving centre should be continuous to the
cooking centre /separate table may be provided
in the cooking area.
• Small window, storage space for table-ware,
pickles, salt and pepper etc.
HOME SCIENCE
FACILITATOR JASMINA S

30. Storage Centre
• Adequate space near the table,
• stove and sink,
• Groceries
• Cooking utensils
• Pots and pans
• Cleaning materials
HOME SCIENCE
FACILITATOR JASMINA S

32. Other considerations in Kitchen Planning : Factors
Apart from the shape of the kitchen there are
certain other factors to be considered when
planning a kitchen;
a) Aspect: The aspect of the kitchen should be east
or north-east, so as to get the early morning sun
rays. The cool kitchen is preferred for rest of the
day.
b) Size: The size of the kitchen is dependent upon
several factors, among which important ones are
the available space in the house plan and the
number of persons for whom the food is to be
cooked.

33. c) Doors: These are
considered as
necessary evils,
because they take
space and ease of
movement and
working efficiency is
decreased. So doors
should be minimum
and can be provided
where no major work
centre comes in
between.

34. d) Windows: Windows provide the kitchen with
natural lighting and ventilation. Therefore, enough
area should be provided for windows to the extent
possible. Minimum window area should equal
atleast 10% of the floor area. If possible, one
counter should have daylight from window and
facilitate an outlook.

35. e) Floors: Floor should be made of such material
and finishes which are easy to clean and maintain.
The floor surface should be smooth and maintainable
with minimum effort but it must not be too much
smooth, otherwise it becomes slippery adequate
friction should be provided for safety. It can be made
of colorful tiles , which are not hard on the feet of the
cooker.
Some other varieties in floor covering are also
available specifically for the kitchens.

36. f) Walls: Like the floors the walls should be easy to
clean and maintain. For walls, often a wainscoting or
glazed tiles or a splash back of washable material of a
permanent nature wall paper may be used. Wood in
the kitchen adds warmth and color but must used to
minimum, lest it should overpower the room.

37. g) Work Counters: The height of the work
counters should be 2, 2 ½ feet above the floor.
They should be according to the height of the
person who is to work in the kitchen.
Materials to be used on work counters should be
resistant to acid stains, withstand heat and at the
same time are easy to clean and maintain.
Mouldings for facing the counter edge should be
of the material which does not stain the clothing of
the person working there.

39. h) Ceiling: The kitchen ceiling should be simple
and neat. Wall-paper or any other type of special
wall covering for the ceiling should not be used. Any
pattern on the ceiling is likely to create a disturbing
effect.

40. i) Lighting: Good lighting in the kitchen is very
necessary. Single fixture is generally not sufficient.
Instead small subsidiary lights should be installed
over the cooking and sink centre. Plenty of electrical
points should be planned, if electrical appliances are
to be used.

42. j)Storage: Proper storage in the kitchen is very
important because the placement of equipment and
utensils can either improve or reduce the effciency of
various functions.
Shelves within the cupboards should be properly
designed and also there can also be moveable units in
cupboards so that the person working can utilize the
space as needed. Drawers should have movable
dividers. Proper storage space should be provided
near respective centres for the relevant items.

45. k) Color: Colors is of great importance because
wrong colors in the kitchen may creat a disturbing
feeling. Intense warm colors should be avoided.
Hues on the cool side of the color wheel should be
used. Generally, light colors should be used in the
kitchen ceiling preferably white or it may counter act
the heat of cooking.

48. Various equipments used in the kitchen can be
divided into two main categories:
i) Equipments for food preparation
ii) Equipments for serving
Let us study food Preparation Equipments in
detail:
The type, size and quality of equipments required
for food preparation depends upon the size of the
family, its interest and social activities, and the
work that has to be carried on in the kitchen. The
number and the size of the utensils significantly
affect the storage space.

49. We can divide them into major groupings as
follows:
a) Utensils for preliminary food preparations
prior to cooking or baking, such as paring knives,
graters, choppers, beaters, measuring cups,
spoons etc.
b) Utensils for cooking over the stove which may
include pans of various sizes.
c) Utensils for baking inside the oven.
Apart from the above, some equipments are
essential for storage and cleaning.

50. Measuring Devices:
- Standard measuring equipments are essential
for the accurate measurement of ingredients.
- Invariably the measuring equipments, used in
kitchen are based on volumetric measures.
- These measuring cups and spoons re
necessary. The top diameter of one cup-measure
type must exceed 3 inches and the capacity must
be indicated on the side.

51. - Heavy gauze aluminum and glass are good.
- The plastic and light-weight aluminum may
sometime bend out of shape and thereby impair the
accuracy of the measure.
- Cups for liquid ingredients must be transparent so
that the contents can be seen. There should be a rim
and pouring spout to prevent spilling.

52. There are three types of measuring instruments:
i) To measure dry ingredents: Theses measure a
cup when filled to the top.
ii) To measure liquid indredients: measure a cup
when filled somewhat below top.
Iii) To measure fractional part of a cup: Separate
cups for ¼,1/3, 1/2, and 1 cup measures are
available.

53. Knives: While choosing knives one should be very
vigilant, because the difference in the appearance
of the high quality knife blade and an inferior blade
is so minute that it requires careful inspection.
The best blade have a concave surface behind the
cutting edge and are of highly tempered carbon
steel alloys.
Steel of 100 points carbon has 1 percent carbon
while that of 70 points have 0.7 percent of carbon.
Good quality knives require 100 to 110 points
carbon.

54. The best knife blades are forged or hammered from
bars of heated steel. A forged blade tapers in
thickness from the handle to he point.
The handle is an important part of the knife. The
shape and the size of the handle should be suitable
for firm grip and ease in cutting. In selecting a knife,
following points must be carefully examined:
i) Whether the handle is too long or too short. In case
of short handles, the hands may slide down into the
blade and cause a cut or injury whereas with a knife
of a long handle, the hand gets tired with prolonged
use.

55. ii) Whether the balance between the handle and the
blade is a proper. When the balance is good,
minimum effort is required to use the knife for various
jobs.
iii) Whether the finish is smooth and non-absorbant
type so that it does not remain wet after cleaning with
water.
Continuous use of knife makes a blade blunt, so it
requires sharpening which can be got done by a
knife sharpener. However, hand abrasive stones can
also be used for sharpening of knives.

56. Paring Knives are used for oridnary cutting or
peeling and for slicing articles. The blade of a paring
knife, should have a straight cutting edge, a sharp
point and be 2, ½ to 3 inches long. The knife for
paring fruits and vegtables has a thin blade with a
slight curvature at cutting edge.

57. Slicing Knives has a thin, narrow, flexible blade. Its
blade is 6 to 8,1/2 inches long with a blunt or
pointed end.
A Cook's Knife has a stiff blade 8 inches long with
a narrow point. There is a proper serrated groves
over the handle for a proper grip by fingers as it is
used for dicing.

58. Bread Knife has a thin, broad, flexible blade 7,1/2 to
8 inches. A blade with a sharp, finely serrated edge
is desirable as it will cut the bread without tearing.

59. Butcher's Knife has a heavy stiff blade about 7 to 8
inches long with a sharp point and curved cutting
edge. For cutting meat, a carving knife is the best. Its
length is 8,1/2 to 9 inches. It is used for heavy
cutting.

60. Other cutting devices used for dividing firm foods in
to small pieces are slicers, shredders and graters.
The metal used for them varies from tined sheet-
steel to forged steel. The width and the length
desired in a slicer, shredder or grater depends upon
the size of the food to be processed. Large
vagetables such as cabbage require three to five
inches width of blade.
Let us study all in brief;

61. i) Slicers: These have form one one to five parallel
kinves. They are 1,1/2 to 4 inches long. Some slicers
consists of a metal sheet in which slits are made and
the material on one side of the slit raised and
sharpened to form the cutting edge.Another design of
durable slicers consist of metal blades set in wooden
frames which may be adujested for slicing foods in
different thickness.

62. ii) Shredders: This consists of round holes. 1/3 to ¼
inches in thin sheet metal. A portion of metal at the
bottom of the hole is raised to form a cutting edge.
As food is drawn over knives with appropriate
pressure, it is cut into long pieces. Shredders are
good to be used for salads.

63. iii) Graters: The cutting edges of graters are made
by cutting crosses or star-shaped cuts in the metal,
and punching the corners through large cuts for
making coarse graters, and smaller cut to be used for
salads.

64. iv) Food Chopper: Another cutting device is a food
chopper. It is used to reduce large pieces of food into
small pieces. Food choppers are made of cast ron
which are heavily tinned to give a smooth. Easy to
clean and non-corrosive surface.

66. Spoon: Spoons used for mixing, stirring and serving
are made of aluminum, tin plated enamelware, iron
or brass, plated silver and wood or stainless steel.
Aluminum spoons are brittle and will not stand
bending.
Tin spoons discolor easily and all metal spoons
usually scratch the container and do not become
warm while handling or serving hot preparations.
Hence, for beating and stirring.
Now-a-days, stainless steel spoons are being used
extensively. For handling hot preparations, the
metallic spoons are generally provided wooden or
plastic handles.

67. Cooking Utensils: These are made from different
kinds of materials. The suitability of the material
depends upon the ability to absorb and transmit heat.
The amount of heat absorbed and transmitted to
ingredients depends largely on the surface finish
given to the material. A polished metal surface
reflects some heat whereas a dark finish absorbs
heat rapidly.

68. Other factors that contribute to the effective use of
utensils are the following:
- The size of the pan should be chosen depending on
the amount of the food to be cooked.
- Pans with flat bottoms, should be large enough to
completely cover the flames as these are more
economical and efficient to utilize heat during
cooking.
- Straight-walled utensils are more efficient than
bulging or flaring ones because of their smaller
radiating surfaces.

69. - Cooking utensils having handles, should be
securely fastened, so that they do not become loose.
- Wooden handles must be protected with a metal
shank, to prevent them from catching fire.
- A handle too long may disturb the balance of the
pan.
- If the handle is too short, the handle may come in
contact with the hot pan and may cause burns.

70. Pressure Sauce-pans: These are much in use now-
a-days. Essentially, they consist of a sturdy pan with
a cover fitting tightly enough so that steam does not
leak and desired pressure can be built up inside it.
Steam in the pan is heated to temperatures avove
the boiling point of water. This enables food to be
cooked the far less time ordinarily required.

71. The cover seal may be formed in one of the two
ways, depending on the design of the pan.
The cover seal may be made of flexible material like
synthetic rubber which van be slipped under the rim
of the pan and flattened out smoothly as the handle
of the lid is brought in line with the handle of the pan
and hooked over it.

74. These type of pan like pressure cooker or frying pan
will offer a saving of cost and storage space.
Casseroles with or without covers of various sizes
and materials are useful in oven cookery. Heat-
resistant glass is desirable.

75. Non-Stick Cookware: Much of today's cooking ware
has a heat resistant nonstick finished surface, thus
reducing the need for adding fat in cooking,
particularly in frying and besides facilitating easy
cleaning of pots and pans.
Teflon is the most frequently used material for
providing non-stick and hard coating.
It gets scratched with metal stirrers. Breaking the
surface coating reduces the efficiency of pans. They
loose their non-stick quality when the coated teflon
surface is broken. For such cook wares tools like
spatulas, spoons, turners made of plastic or wood
are available to prevent scratching.

76. Non-stick is very easy to clean. Warm soapy
water and a plastic scrubber or sponge is all that
you need for cleaning. Thorough cleaning after
cooking each meal help in preventing food build
up over it keeps the cookware clean and
sparklingly new.

77. Selecting Dinner-ware

78. The dinner service is the most important of the table
setting. It is best to select ot first and then choose
glassware, silverware and linens to harmonize with
it.
Aside from the quality of dishes selected, the form,
color, texture and pattern; all contribute to the
appearance.
A judicious and proper selection makes the serving
of food, a pleasing experience, both to best and
guests.

79. Use and Economy:
i) Size and shape of dishes are very important. Each
dish should be large and deep enough to hold an
adequate amount of food without spiling.
ii) The style of dishes should be matching with the
setting of the home. Modern shapes fit and look well
in modern surroundings. Certain classical shapes
enhance formal settings.
iii) Dishes that serve dual purpose, i.e cooking as
well as serving economize cost, time and assure hot
food.

80. Beauty:
i) Color can be introduced in dishes to produce an
interesting and entertaining effect. Subtle colors are
used for formal services, and strong brillant colors for
innformal service.
ii) Texture of dinnerware depends upon the materials
from which they are made.
iii) Beauty of dinner-ware is enhanced by good
design. The design can be naturalistic, conventional
and geometrical.

81. Dinner-ware can be of several types, each made by
variations of the same process. It includes pottery,
earthen-ware, semi-vitreous china, pottery etc.
The amount of money available for dinner-ware, the
type of meal to be served and the number of persons
to whome dinner is to be served are all factors in the
choice of the type of dinner ware.

82. Care of Dinner-ware:
- When washing dishes, use plenty of hot
water and suds made from mild soaps.
- If the water is hard, mild water softners such
as borax or washing soda can be used along
with.
- Change the water occasionally when it
becomes soiled and rinse in plenty of hot
water.
- A towel of rubber mat laid on the board
protects fine dishes from sliping ad damages.

83. Selection Of Cutlery:
(i) Glassware: The glassware should be selected to
harmonize with elegance or simplicity, color, texture
of the other items over the table.
The quality of glassware selected depends on certain
characteristics, such as brillance, clarity, hardness,
smoothness and color which are determined by the
quality of the compounds of which glass is made.
Tumblers for everyday use can also be of
unbreeakable aluminium or stainless steel or of
plastic. Coloured glassware enlivens a table.

84. Glassware includes water glasses, which may be
plain tumblers, footed tumblers or goblets.
Squarely, oval or V-shaped tumblers can also be
conveniently chosen.
Dessert glasses may have stem or they may range in
shape from cups to shallow dishes.
Other pieces include bowls, service plates, dessert
plates, creamers and sugar bowls.
Cocktail glasses can also be chosen depending upon
need.

85. (ii) Silverware: There are two types of silverware
which may be used in the home.
Flat ware; Which includes knives, forks and spoons.
Hollow ware; which includes coffee pots, tea pots,
platters, serving dishes, bowls and pitchers.
Apart from these, flat wares are also made from
bone-china, wood or mixed composition.
These become interesting when used with heavy
pottery or wooden dishes.

86. Use and Economy:
i) As these are used frequently, they should be
easy to pick up and hold firmly, should balance
well in the hand and have no sharp edges.
ii) Sterling silver is expensive and does not ware
out easliy and quickly.
iii) Silver plated silverware costs less but wears
off quickly and for longer durability, they have to
be double or triple plated.
iv) Ornamented silver requires extra and careful
cleaning but enhances beauty.

87. Care of Silverware:
- All Silverware must be used in order to develop and
maintain a beautiful luster.
- Seldom used silverware should be cleaned, dried and
polished thoroughly before and after the use and then
stored in a tarnish-proof chest or wrapped air-tight.
- Silverware should be used and handled carefully.
- Never use tableware in the kitchen for stirring.
- Careless handling throwing them loosely into a drawer
may cause dents, nicks and bends.
- They should be sorted, stacked and stored in a
partitioned drawer after cleaning and wiping dry.

88. Cleaning of Silverware:
- Polishing material may be bought in paste,
powder or liquid form. Liquid is perhaps the most
convenient.
- Form polishes when used with a damp sponge,
remove both tarnish and grease.
- Silver is then washed to remove the form and
polished with a duster.

89. Table Setting:
The success of a meal is not measured only by its
nutritive content, its skillful preparation or the amount
of money spent. The manner in which it is served
and the attractive appearance of the table contribute
much to its total appeal. Food that appears attractive
stimulates the flow of digestive jucies. Artistic table-
setting need not mean expensive tableware, table
linen or cutlery.
Gracious serving of the food is essential to maintain
a cheerful and pleasant mood at meal times. The
family enjoy these in day-to-day living, for they form a
background for good manners and sound family
relationships.

90. Rules for Table Setting:
- All cutlery, china, linen and glass put into place
for each individual before the beginning of a
meal.
- All dishes should be placed across or
lengthwise. These should be placed in such a
way that no particular area of the table appears
overcrowded.
- The table must have only essential linen,
crockery and cutlery on it.

91. - The sequence for all spoons, forks and knives is
such that the dinner starts at the outside and
works inwards in the order in which the cutlery is
to used.
- All knives are placed to the right of the plate
with the sharp edge facing the plate. Knives need
not be placed unless they are required at the
meal.
- The forks are placed to the left of the plate with
the prongs turned up.
- Spoons are placed for the desert is placed on
the right of the plate and outside the knives.

92. - The fork and spoon for the desert is placed near the
top edge of the plate.
- The glass for water can be placed on the right near the
tip of the knife.
- If a separate plate is used for bread, it is set at the tip
of the forks. The butter knife is placed parallel to the
edge of the table with its handle to the right convenient
use.
- Salt cellars can be placed for an individual use or
shared between two or more people.
- Napkins are placed to the left of the fork on the side
plate in such a way that they can be conveniently
opened out.

93. Formal Meals:
- The hostess sits at the head of the table and
nearest to the kitchen end. This helps her in
supervising and controlling the serving of food.
- The chief lady guest sits to the rightof the host.
The second most important lady guest sits on the
left of the host.
- Careful thought to the placing of guests ensures
a happy combination which permits good
conversation.
- The children sit at a separate table for meals-
preferable earlier to the eating time of the adults.

94. - It is a general practice to have waiters or waitresses
serving at formal and large meals. The food dishes
are placed and removed from the left of the guest in
an un-abstructive way.
- While serving the dish must be kept on a folded
serviette on the left hand by the waiter and the guest
is served with the right hand.
- The dishes should be held low enough for
convenient serving. A napkin should be held while
pouring water into the glasses.
- A trolley or a tray is useful for cleaning away the
dishes.

95. - The used crockery and cutlery at
formal meals is removed at the end of each
course.
- used dishes should not be stacked in the
dining room itself.
- After the desert the guests can be given
finger bowls for cleaning their hands.
Lukewarm water with a slice of lime in it
helps to remain grease from the fingers.

96. Buffet Arrangement:
- Buffet arrangements are common when there
are many guests and the space available is
limited.
- These are similar to self-help counterstand
hence an orderly layout of the cutlery, linen and
food is essential.
- Tables may have menu card or at least
vegetarian and non-veg food may be separated to
guide guests to the right place.
- Here the serving is done by guests for
themselves.

98. - Large dinner plates help to prevent over-
crowding so that different food items may be
kept separate.
- Usually buffet offer an opportunity to the
hostess to provide a fairly large variety of dishes
from which the guests may choose their food.
- A separate service table is useful for the plates
on after the guests have finished eating.

99. There are 5 different ways by which one can save
time and energy in the kitchen:
1) Change in body positions and motions.
2) Change in working arrangements and
equipments.
3) Change in production.
4) Change in finished product.
5) Change in raw materials.