Activity-Based Costing in Manufacturing at Nikon

Requirements:

1. Identify cost drivers for Nikon's camera manufacturing processes.
2. Implement an ABC system to allocate overhead costs to different product lines based on production runs and machine hours.

Product Line	Production Runs	Machine Hours
DSLRs	30	8,000
Mirrorless	45	12,000

3. Calculate the total cost per unit for each product line using ABC allocations.
4. Analyze product profitability and recommend strategies to improve cost efficiency and pricing.