Apply ABC in Apple Inc. to analyze profitability across its product lines.

Identify cost drivers related to product design, manufacturing, and global supply chain logistics.

Implement an ABC system to allocate costs to product lines, including iPhone, iPad, Mac, and services like Apple Music and iCloud.

Analyze profitability across product lines using ABC allocations and recommend strategies to enhance product innovation and customer loyalty.

Cost Drivers	Allocation Basis	Annual Cost Allocation ($)
Product Design	Complexity of design	$25,000,000
Manufacturing	Number of units produced	$20,000,000
Global Supply Chain	Miles traveled for logistics	$12,000,000