Good Afternoon! Im struggling with creating an example of cost coding system for a entertaining business (I took Cinema as an example). Could you please help me out with this question? Thank you

There is An example:

Classification by: Examples: Nature Element Function Cost centre Cost type Code Nature Purchase of microphones D P 300 005 DMP305 Direct D Rent of the karaoke place D 500 006 DEP506 Indirect Barman's salary D P 200 001 DLP201 Administration's salary D N 400 001 DLN401 Element Place's cleaning D F P 500 007 DEP507 Material M Purchase of bar counter D F P 200 005 DEP205 Labor Advertising N 500 007 IEN507 Expenses E Central heat bills 1 m m m N 500 004 IEN504 Function Fee payment for not meeting coro I N 500 003 IEN503 Production P Purchase of copyrights for songs |D P??? 300 007 DEP307 Non-production N Install soundproof system 1 E P??? 300 007 IEP307 Cost centre Kitchen 100 Bar area 200 Karaoke area 300 Reception area 400 Overall 500 Cost types Wages and salaries 001 Social security, benefits 002 Taxes, fees D03 Power, water supply 004 Materials 005 Rent 006 Others 007