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Balloon manufacturing would be process costing systems. Some elements of job-orders costing may be implemented for color dyes or special occasion balloons. However, the average cost of labor and manufacturing overhead will likely remain the same across all units.

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Manufacturing overhead costs are plant operating costs such as, depreciation of the plant and equipment, property taxes and insurance, maintenance, and plant utilities

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Direct labor are workers that add the dye to the latex, clean the finished product, and test the finished product
Indirect labor are all employees not directly converting the raw materials to finished product.

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Raw material include: latex, cheese cloth, dye, coagulate, balloon forms, detergent for cleaning.

Indirect materials include: janitorial supplies and oil and lubricant for the machines

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Dye is pored through cheese cloth into a tank of latex, agitators mix for 15 or 16 hours. Hot water is sprayed onto balloon forms as they move on a conveyor of rollers. The forms are dipped into a coagulant that produces a chemical charge that will attract the latex. The forms are then dipped into the latex to coat the forms. The latex dries quickly and the forms are moved along a conveyor to spinning brushes that roll the bottom of the form creating lips. The forms are then flipped into hot water and soaked for up to 16 minutes. This step leaches out impurities from the balloons and rubberized the latex. They are dipped in talc and water to allow for them to be easily removed from the form. They are removed from the forms by air jets filling the balloons while rollers above grab the inflated balloon pulling them from the form. They are then moved to a conveyor belt where they are placed into an industrial washing machine by a worker. This process cleans and completes the vulcanization process of the latex. They are then quality checked by a worker by inflating the balloons and holding against a light to check for imperfections.