Apply ABC in Coca-Cola to allocate marketing costs across its beverage brands.

Identify cost drivers related to advertising campaigns, promotional events, and market research.

Allocate costs to brands like Coca-Cola, Fanta, and Sprite based on their market presence and campaign intensity.

Analyze brand profitability using ABC allocations and recommend strategies to optimize marketing spend.

Cost Drivers	Allocation Basis	Annual Cost Allocation ($)
Advertising Campaigns	Number of campaigns	$12,000,000
Promotional Events	Number of events	$8,000,000
Market Research	Number of studies	$5,000,000