Exhibit 4-1/ Process Map for Penguin Window Company's Traditional Cost Allocation System ExnIpIt 4-3 Direct, Indirect, and Unallocated Costs for Li Company 4-A I Direct, Indirect, and Unallocated Costs, Process Map Penguin Window Company makes and sells three product lines-custom detailed windows, large standard windows, and small standard windows. The statement of operating income for the most recent period is shown below. Penguin uses a traditional cost accounting system. A process map developed to describe this system is shown in Exhibit 4-17. To aid in the company's analysis of its product mix strategy, you have been asked to determine operating income (loss) for each product line. Use a format similar to Exhibit 43 on page 130 in the text