Evaluate the cost structure of Walmart's distribution centers using ABC (Activity-Based Costing) methodology.

Cost Components	Fixed Costs ($) per Year	Variable Costs per Order ($)	Order Volume (orders per year)
Distribution Centers	40,000,000	10	5,000,000

Requirements:

Identify major cost drivers in Walmart's distribution operations.

Implement an ABC system to allocate costs across different distribution activities.

Analyze the impact of ABC allocations on cost per order.

Recommend strategies for cost optimization based on ABC findings.