Cost Allocation and Performance Evaluation at Facebook

Requirements:

1. Allocate overhead costs to different departments (e.g., Engineering, Marketing, HR) at Facebook using a direct allocation method.

Department	Direct Costs ($)	Overhead Costs ($)
Engineering	40,000,000	10,000,000
Marketing	30,000,000	8,000,000
HR	20,000,000	5,000,000

2. Calculate the total cost for each department.
3. Evaluate the impact of overhead cost allocation on departmental budgets and performance metrics.
4. Recommend strategies to optimize cost allocation and improve financial efficiency.