The purpose of this activity is to help students describe how an operation costing system accumulates and assigns the costs of direct-material and conversion activity in a batch manufacturing process.. See the following video: Process Costing When you see the video you may able to 1. Describe how an operation costing system accumulates and assigns the costs of direct-material and conversion activity in a batch manufacturing process. 2. Submit by Black Board: Expose about your impression in the forum. The students must provide 2 substantive comments in this activity