Apply ABC in The Coca-Cola Company to analyze profitability across its beverage brands.

Identify cost drivers in Coca-Cola's production processes, such as raw materials, bottling, and distribution.

Implement an ABC system to allocate costs to different beverage brands, including Coca-Cola, Sprite, and Dasani, based on production complexity and market demand.

Analyze brand profitability using ABC allocations and recommend strategies to improve operational efficiency and market share.

Cost Drivers	Allocation Basis	Annual Cost Allocation ($)
Raw Materials	Volume of ingredients	$15,000,000
Bottling	Number of units bottled	$12,000,000
Distribution	Miles traveled for delivery	$8,000,000