A) The data center division of Alphabet Inc., known as Google, manages several data centers worldwide. During the last fiscal year, one of its data centers incurred total costs of $8,000,000. These costs encompass various expenses such as maintenance, electricity, and personnel. The data center operated continuously for 20,000 hours and processed a massive amount of data, reaching 100,000 terabytes.

i) If Google decides to allocate maintenance costs based on machine hours and electricity costs based on the amount of data processed, calculate the overhead rates per machine hour and per terabyte of data processed.

ii) Discuss the advantages and disadvantages of using machine hours and data processed as allocation bases. Consider factors such as accuracy, simplicity, and fairness in your analysis.

iii) Evaluate the potential impact of these allocation methods on decision-making within the company, particularly in resource allocation and pricing strategies. (10 marks)