1. Amazon uses ABC for fulfillment activities: Pick and Pack ($2,000,000, 200,000 orders), Shipping ($1,500,000, 150,000 orders), Customer Service ($1,000,000, 100,000 inquiries).
   • Requirements:
     • Calculate the activity rate for each cost pool.
     • Allocate costs to customer orders based on activity usage.
     • Prepare a cost analysis for different product categories.
     • Recommend strategies to optimize fulfillment costs using ABC insights.