The document analyzes the variable production costs for glass, PET, and PP bottles. For glass bottles, the total production cost is 10 Taka per bottle. Raw materials account for 5.18 Taka of that total. Utility costs like electricity and fuel add another 0.56 + 3.78 = 4.34 Taka. Labour costs 0.17 Taka per bottle and maintenance adds 0.2 Taka. For PET bottles, the total cost is 4.91 Taka per bottle and for PP bottles it is 3.38 Taka.
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