Step I. Tracing direct costs to processes
Some resource costs can be directly traced to a specific process, such as
the costs associated with direct labor, direct material, machine hours, and
other resources solely used by that process. In the illustrative case,
assume that the direct costs of Process I, Process 2, and Process 3 are
$2,180 (DCPI), $1,810 (DCP2), and $1,850 (DCP3) respectively.