4. Conduct a comprehensive cost analysis for Walmart Inc., focusing on its cost structure and cost drivers. Evaluate the company's cost allocation methods and assess the accuracy of its cost accounting systems.

In the fiscal year 2022, Walmart Inc. incurred total operating expenses of $360 billion, including $250 billion in cost of goods sold and $80 billion in selling, general, and administrative expenses. Analyze the components of these expenses and identify opportunities for cost reduction and efficiency improvement.