Active learning techniques and hands-on learning can be used to explain and reinforce cost concepts in an introductory managerial accounting course. The purpose of this paper is to explain a basic activity used in a lecture and explain how the activity impacts the learning of the students. The activity involves allowing students to take apart and examine products before discussing concepts in class. Instructors using the activity found a considerably significant difference in learning between students using the activity versus students who did not use the activity in class.