Need help diagraming the following cost system and show please the cost drivers for each.

Cost System

The cost system at BL was modernized in 1995 as a result of a systematic study by one of the local accountingfirms. Product costs are developed in the following way. First, costs in Plant Administration (Admin) are allocated to HS&E, Line C, and Line P. The 2003 budget for Plant Administration was $2 million. Admin costs are allocated using budgeted costs before allocations of Admin and HS&E costs. Line costs include stock, other direct materials, direct labor, and Line overhead in each Line. HS&E costs (including costs allocated from Admin to HS&E) are allocated to Line C and Line P using budgeted production (in cases).

In Line C, all costs (material costs, including the costs assigned to the stock received from the Mixing process, direct labor costs, and all indirect costs both Line C overhead and allocated Admin, HS&E costs) are allocated proportionately to cases produced.

In Line P, the cost of stock received from mixing and thickener costs are assigned based on the number of packets produced and then assigned to cases based on the number of packets in each case. Ingredient costs are assigned directly to the soups of eachflavor. For example, the costs of the ingredients for Soto Ayam are assigned to the cases of Soto Ayam based on the number of Soto Ayam packets produced and the number of packets in each case. Packaging costs are assigned,first, to cases of different sizes and then equally to cases of each product. Direct labor costs are allocated based on the number of cases since most labor is associated with handling the cases rather than the actual production of the packets. All indirect costs (including Line P overhead and allocated Admin and HS&E costs) are allocated using a two-step process. First, costs are allocated to one of two pools: packet-related and case-related. Depreciation, Engineering, and Filtration Plant costs are assigned to the case-related pool and allocated to the products based on the number of cases. All other indirect costs (allocated Admin and HS&E costs and Line P "Other" overhead) are allocated to the packet-related pool and allocated to the products based on the number of packets.