Propose a detailed, step-by-step mechanism for the reaction pathway shown below. 
Definitions:
Facility Level
Pertains to overhead costs and activities that are tied to the overall operation and maintenance of a production facility or plant.
Activity-based Costing
A costing method that assigns costs to products and services based on the activities and resources that go into their production, providing detailed information on where and how costs are incurred.
ABC
An acronym for Activity-Based Costing, a method of accounting that identifies and assigns costs to activities and then to products or services based on their use of those activities.
Product Costing System
A framework used to determine the expense associated with producing a product, taking into account all direct and indirect costs.
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