What is the relationship between Fonterra and milk in the context of the input sentence. Choose an answer from: product/material produced; manufacturer; distributed by; industry; position held; original broadcaster; owned by; founded by; distribution format; headquarters location; stock exchange; currency; parent organization; chief executive officer; director/manager; owner of; operator; member of; employer; chairperson; platform; subsidiary; legal form; publisher; developer; brand; business division; location of formation; creator.

Fonterra has forecast a dividend to shareholders, including unitholders, in the range of 40 cents to 50 cent for this season, reflecting the lower input costs of milk on the value add good it produces.

Answer: product_or_material_produced