the process of how Coca-Cola is made and the steps are the following.

Direct Materials:

• The sugar cane, coca leaves, and water are all seen being cut and carried into the factory in the video. All of them are direct materials.

Direct Labor:

• In the footage, manufacturing employees are seen adding ingredients to the vats and stirring them. This is considered manual work.

Manufacturing Overhead:

• The factory is seen in the film, along with the employees donning safety gear. These expenses would be related to production.

You would think this would be a candidate for process costing because the product is identical. Because the product is the same, it would be more accurate to calculate the costs based on the process. This indicates that the products have gone through the same process, so there is little or no variation between them. Because each product is unique, make-to-order pricing isn't as useful as it is when there is more variation between products and they go through different steps. Since the products are exactly the same with little or no difference, Activity Based Costing seems to be the best fit for this video.

With the information above post your analysis of Three potential Cost Pools of similar activities. Identify p[otential Cost Activity Drivers (what activity makes the cost happen) for your manufacturing process. Please note that Direct Labor or Machine hours can be Cost Drivers, but the focus of ABC is to try to define more accurate measures of Activity.