Evaluate the cost structure of Intel's semiconductor manufacturing using activity-based costing (ABC).

Requirements:

Identify cost drivers in Intel's semiconductor production processes.

Implement an ABC system to allocate costs across different semiconductor products.

Calculate the cost per semiconductor product using ABC allocations.

Analyze profitability across various product lines (e.g., CPUs, GPUs).

Recommend strategies to optimize cost allocation in semiconductor manufacturing.

Cost Components for Intel's Semiconductor Manufacturing:

Cost Type	Annual Amount ($) per Year
Fixed Costs	$4,000,000,000
Variable Costs per Product	$200
Total Products Produced per Year	10,000,000