Tonita,
Running a food truck is hard work. The startup alone is a challenge and any cost such as the truck itself and equipment should be considered as a part of the overhead cost. The food ingredients are the raw materials and the direct labor is, just as you stated, in creating the food. But, I think the real chore in the manufacturing process of a food truck is being in the right place at the right time and making product that causes customers to seek you out. Maximizing their marketing budget (overhead) would be where I would recommend they place their emphasis.
Running a food truck is hard work. The startup alone is a challenge and any cost such as the truck itself and equipment should be considered as a part of the overhead cost. The food ingredients are the raw materials and the direct labor is, just as you stated, in creating the food. But, I think the real chore in the manufacturing process of a food truck is being in the right place at the right time and making product that causes customers to seek you out. Maximizing their marketing budget (overhead) would be where I would recommend they place their emphasis.