Borchelt Brunger*, Critchley
Einsiedel

ABSTRACT

Accurate product costing is a fundamental component of sustainable microenterprise development, particularly for vocational initiatives involving students with disabilities. This community-based training program was designed to strengthen participants' knowledge and practical competencies in calculating the production cost of Kandaure Toraya, a traditional handicraft product developed at Tangmentoe. The program adopted a participatory learning model that integrated interactive lectures, guided demonstrations, practical exercises, and group discussions. Participants were introduced to the identification of direct material costs, direct labor costs, and manufacturing overhead, followed by step- by-step activities to prepare complete cost calculations and establish appropriate selling prices. Learning outcomes were assessed through observations, practical assignments, and comparative evaluations conducted before and after the training sessions. The findings indicated a substantial improvement in participants' understanding of production cost concepts and their ability to perform systematic cost calculations