Determine how to appropriately allocate the costs in the tables below to each of the commercial products using an allocation methodology of your choice.

Use the supporting data below Provide a written summary of how you allocated the overhead costs to each product in an outline of no more than one page.

Net Product Year Ended December 31, Sales Recorded by 2020 2019 2018 (In millions) Regeneron U.S. ROW Total U.S. ROW Total U.S. ROW Total EYLEA() U.S. $ 4,947.2 $ 2,961.5 $ 7,908.7 $ 4,644.2 $ 2,897.4 $ 7,541.6 $ 4,076.7 $ 2,668.9 $ 6,745.6 Dupixent (b) $ 3,226.2 $ 818.6 $ 4,044.8 $ 1,871.2 $ 444.4 $ 2,315.6 $ 776.3 $ 145.7 $ 922.0 Libtayo(b) U.S. $ 270.7 77.5 $ 348.2 $ 175.7 $ 18.1 $ 193.8 $ 14.8 14.8 Praluent(c) U.S. $ 186.0 $ 172.8 $ 358.8 $ 126.0 $ 162.7 $ 288.7 $ 181.3 $ 125.5 $ 306.8 Kevzara (b) $ 141.6 $ 128.3 $ 269.9 $ 129.0 $ 77.7 $ 206.7 $ 74.7 $ 21.9 $ 96.6 REGEN-COV(d) U.S. $ 185.7 $ 185.7 ZALTRAP (b) $ 5.8 $ 97.9 $ 103.7 $ 7.3 $ 101.1 $ 108.4 $ 9.0 $ 98.8 $ 107.8 ARCALYST U.S. 13.1 $ 13.1 $ 14.5 $ $ 14.7 $ 14.7