Apply ABC in Google LLC to allocate advertising costs across different platforms.

Identify cost drivers such as user engagement, ad impressions, and click-through rates.

Allocate costs to platforms like Google Search, YouTube, and Google Ads based on these drivers.

Analyze profitability of each platform using ABC allocations and recommend strategies to optimize ad spend.

Cost Drivers	Allocation Basis	Annual Cost Allocation ($)
User Engagement	Engagement hours	$25,000,000
Ad Impressions	Number of impressions	$20,000,000
Click-Through Rates	Number of clicks	$15,000,000