"AgroFarms Russia" is implementing activity-based management (ABM) to improve cost efficiency in its agricultural operations. The company identifies three major activities: planting, harvesting, and packaging. The total overhead costs associated with these activities are 1,000,000 rubles. Students are required to allocate these overhead costs to each activity using appropriate cost drivers and discuss how ABM can help "AgroFarms Russia" optimize its operations and enhance profitability.