Consider Amazon Inc.'s fulfillment center operations. The total overhead costs for the year amount to $5 million. These costs include rent ($1.2 million), utilities ($800,000), and equipment depreciation ($3 million). Allocate these overhead costs among the three main product lines: electronics, books, and apparel. Justify your allocation methodology and present the allocated costs for each product line.

Product Line	Allocation Basis	Allocated Cost ($)
Electronics	Sales revenue
Books	Square footage
Apparel	Number of orders