Amazon.com operates warehouses globally. In May 2028, the company incurs the following operating costs related to its fulfillment operations:

• Warehouse Rent: $20 million
• Fulfillment Labor: $30 million
• Packaging Materials: $10 million
• Shipping Costs: $15 million
• Customer Service: $5 million

Required:

• Calculate the total operating costs for Amazon.com.
• Determine the cost per order fulfilled assuming 10 million orders processed.
• Analyze the cost behavior of operating costs in e-commerce logistics.
• Discuss strategies to optimize fulfillment center costs at Amazon.com.
• Prepare an operating costing statement for Amazon.com.