* 5-15 per cent increases in the cost of food, helping to improve nutrients, will add pound;9.6 million.
* An estimated 6 per cent increase in the numbers taking lunches will add pound;7.1m.
* Encouraging healthy eating will add another pound;4.2m based on 5p-10p more per meal.
* Extra part-time catering staff in secondaries and more training for catering staff in all schools will add pound;2.2m.
* Implementing the targets and monitoring quality will cost another pound;1m, bringing the total to pound;24.1m.
* Plans to introduce smart or swipe cards will cost a further pound;24m a year.