Imagine you are the management accountant for a podcast creation company. You have multiple podcasts you produce. Each requires research work, script writing, coordinating guests, audio recording with the host and guests, editing and post-production, and publication to the various podcast servers (Apple, Google, Spotify, Stitcher, etc.).

The company has been doing traditional process accounting for the company. They thought about going to a job costing approach for each show they produce, but turned it down. They now want to implement ABC (activity-based costing).

Design that costing system for the various activities the company performs, and figure out how to allocate the overheads to the various activities.