Smile Labs develops 35mm film using a four-step ars accumulatad by dapartmant The ct aclation system that bast dascribes the systam Smile Labs is using is s hat moves progressn y thraugh ur da men s The compan spec lizes !n overnight ser ca and has n arges drug stora chain asits primary customer urrantly dir ct labor na sand averhead rec ma O Oparation costing. O Activity-based costing Jab order costing Process costing