Evaluate the cost structure of Nestle's food production using activity-based costing (ABC).

Requirements:

Identify cost drivers in Nestle's food production processes.

Implement an ABC system to allocate costs across different product lines.

Calculate the cost per product line using ABC allocations.

Analyze profitability across various food categories (e.g., beverages, dairy).

Recommend strategies to optimize cost allocation in food manufacturing.

Cost Components for Food Production:

Cost Type	Annual Amount ($) per Year
Fixed Costs	800,000,000
Variable Costs per Product Line	50,000,000
Total Product Lines per Year	20