PT. TOYS produces 3 types of products using the same production facilities and activities. Direct Cost of each type of product consists of Raw Materials and Direct Labor. The costs of Overhead sources consist of Auxiliary Material Costs, Machine Operational Costs, and Costs related to workers. The three types of overhead costs are equally consumed by 3 (three) types of activities consisting of: Material Handling Activities, Processing Activities, and Product Quality Control Activities. The company implements Activity Based Costing.

Requested:

Describe the Production Process Cost Flow of PT. Mainstay Toys Activity Based Costing