PQ$13$: EX $13-16.$ Process Activity Analysis $($Obj$.3)$

Brite Beverage Company bottles soft drinks into aluminum cans. The manufacturing process consists of three activities:

Mixing: water, sugar, and beverage concentrate are mixed.

Filling: mixed beverage is filled into $12-0z$ cans.

Packaging: properly filled cans are boxed into cardboard "fridge packs."

The activity costs associated with these activities for the period are as follows:

$\backslash$table$[[$Mixing$,$$$132,000$