Silversheen Paperboard Company manufactures large cardboard containers used for shipping appliances and equipment. The manufacturing process starts with scrap newspaper, rags, paperboard, and other waste products, which are pulverized and treated in acid baths in large vats. The resulting pulp is then dried and pressed into continuous sheets of heavy brown paper. The rolls of paper are mounted on machines that corrugate, cut, and glue the paper into large sheets of cardboard that are then formed into containers by folding, gluing, and stapling. Assuming that the company uses four process centers, discuss how the manufacturing process should be divided among the process centers and describe the unit measures that each process center should use to measure its output.