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This case is ideal as an introduction to relevant costs and product costing. The case describes the issues faced by a manager of a German plant producing solder, in deciding whether to scrap or reuse returned packaging which contains toxic waste or to change the packaging. This case is perfect for introducing the concept of relevant costs, and the mechanics of allocating overhead costs on the basis of direct labour. In executive courses, it can be distributed after a short introduction. In MBA or undergraduate courses, it should be used after a discussion of the nature of costs and volume profit analysis.