Activity-Based Costing in Manufacturing at Under Armour

Requirements:

1. Identify cost drivers for Under Armour's footwear and apparel 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
Footwear	50	15,000
Apparel	70	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.