Table format of process costing? ?

| Process | Description | Cost Allocation |
|---------|-------------|-----------------|
| Mixing | Mixing raw materials together | Direct labor hours |
| Heating | Heating mixture to desired temperature | Machine hours |
| Cooling | Cooling mixture before packaging | Direct materials used |
| Packaging | Packaging finished product | Overhead costs allocated based on total production volume |
| Quality Control | Inspecting finished product for defects | Direct labor hours |
| Storage | Storing finished product before shipping | Overhead costs allocated based on total storage space used |

Revenue collection and service delivery in local government,suggest research questions