# How to turn this tree image into a LaTeX tree diagram?

I am wondering if it is possible to turn this image into a LaTeX tree diagram? Not sure how to do it...thank you very much for your help in advanced!

• There are many such examples on the site. Browse the forest and tikz-trees tags and then if you are having trouble with a specific issue, post a question with an example document that show the problem. I would definitely use forest for this. – Alan Munn Jan 10 '18 at 15:13
• See e.g. TikZ tree sibling distance for a very similar tree. – Alan Munn Jan 10 '18 at 19:37
• Note that this is NOT a tree. It is a graph of a kind, I guess, but not a tree. – cfr Jan 11 '18 at 2:51

An easy solution with pstricks:

\documentclass[old, svgnames, table, 11pt]{article}
\usepackage{pst-node, pst-poly, pst-eucl}
\usepackage{auto-pst-pdf}%to compile with pdflatex --enable-write18 (MiKTeX) or pdflatex --shell-escape (TeX Live, MacTeX)

\newcommand{\greenbox}[1]{\fcolorbox{OliveDrab!60}{OliveDrab!25}{\parbox[t][7ex][c]{3.5cm}{\centering#1}}}
\newcommand{\bluebox}[1]{\fcolorbox{SteelBlue}{LightSteelBlue!50}{\parbox[t][7ex][c]{3.5cm}{\centering#1}}}
\newcommand{\greybox}[1]{\fcolorbox{Silver}{Gainsboro!50}{\parbox[t][7ex][c]{3.5cm}{\centering#1}}}

\begin{document}

\sffamily
\setlength{\fboxrule}{0.8pt}
$\begin{psmatrix}[colsep =-0.6, rowsep = 1.2cm] %% nodes & [name = C]\greenbox{Costs} \\ [name = PrC] \greenbox{Product Costs\\\small(Cost of Goods Sold)} & & [name = PeC]\greenbox{Period Costs\\\small(Operating Expenses)} \\ [name = MC]\bluebox{Direct Materials Cost} & & [name = LC]\bluebox{Direct Labour Cost} & & [name = OC]\bluebox{Overall Cost} \\ & [name = PC]\greybox{Prime Costs} & & [name = CC]\greybox{Conversion Costs} %%arrows \psset{angleA = -90, angleB = 90, armA = 0.7, linewidth = 1.2pt, linecolor = SteelBlue, linejoin = 1} \ncangles{C}{PrC}\ncangles{C}{PeC} \ncline{PrC}{MC}\ncangles{PrC}{LC}\ncangles{PrC}{OC} \ncangles[offsetA = 0.9cm]{MC}{PC}\ncangles[offsetA =- 0.9cm]{LC}{PC} \ncangles[offsetA= 0.9cm]{LC}{CC}\ncangles[offsetA= -0.9cm]{OC}{CC} \end{psmatrix}$ %

\end{document}