Evaluate the cost-effectiveness of Facebook's investment in data center infrastructure using activity-based costing (ABC).

Requirements:

Identify cost drivers in Facebook's data center construction and operations.

Implement an ABC system to allocate costs across different data center facilities.

Calculate the cost per user data storage using ABC allocations.

Analyze profitability and scalability of Facebook's data center investments.

Recommend strategies to optimize data center efficiency and meet growing user demands.

Cost Components for Facebook's Data Center Infrastructure:

Cost Type	Annual Amount ($) per Year
Fixed Costs	$4,000,000,000
Variable Costs per User Data Storage	$10
Total User Data Stored per Year	100,000,000,000 TB