Katie's Overheads

Student S asked us:

My question was regarding the individual coursework. In question 1 (Katie's Cookshop), on point 6, where it discusses the operators wages. In the brackets it says "exlcuding lunch and tea breaks, which are also paid in addition"...does this mean we have to try and incorporate these breaks into our NPV? It might be blindlingly obvious but for some reason I just can't seem to understand what that sentence is saying!!.

We need to tell you whether or not we are including operatives breaks so that you know what constitutes factory production time and how to calculate your costs.
I don't mind which way you calculate it - but just wanted to make it clear what was and wasn't included to help your assumptions.
I just lurve all the exclamation marks!!!!