IIn a powerbank producing enterprise, the costs of the cafeteria employees are 36,000.00 and the costs of the maintenance workers are 78,000.00 Other expenses of the management unit are 145,000,00 t, the other expenses of the R\&D unit are 175,000,00 t, the electricity bill is 150,000,00 t. The total construction cost is 21.000.000.00t, The cost of the machinery and equipment purchased is 14.400.000,00t Body Assembly, Battery Assembly and Screen Assembly are assembly activities and the source factors are direct labor hours (DIS). Production Support activity expenses, whose total expenses are 20.000.00 , will be distributed to Assembly, Painting and Warehouse expense centers in proportion to their electricity consumption. Stock keeping will be distributed according to warehouse usage. Expenses of order taking, marketing, customs and distribution activities will be collected in Sales and Marketing expense centers. The cost of order taking activity is 60.000 .00 t and will be distributed according to the number of orders. The cost of the marketing activity is 140,000.00 will be equally distributed among the products. The total expenses of the customs activity are 65.000,00 t and will be distributed according to the number of customs procedures. Distribution operating expense is 100.000 .00 . In a month, 2000 units of product 1 and product 2 and 2500 units of product 3 were produced. The list of activities to which the products are associated is given in Table 1, resource factors in Table 2, and cost factors in Table 3. Direct labor, direct material costs and sales prices are given in Table 4. According to this