GRAHAM BALLS PANG NEGOSYO | WITH COSTING

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Per Wikibooks:
Graham crackers were originally conceived as a "health food" made from whole wheat (specifically, Graham flour), but have since entered the cuisine of the USA as a basic biscuit often made from highly refined flour with added sugar or honey.

Graham crackers are often used as an easy source of whole wheat for a recipe, by crushing for use in baked foods. They are a bit similar to the UK's digestive biscuits and Australia's whole wheat biscuits, or "wheatens".