Identify direct materials and labor costs in Amazon's fulfillment process.

Allocate indirect manufacturing overhead costs using process costing.

Calculate the total cost per unit processed through Amazon's fulfillment centers.

Conduct a variance analysis comparing budgeted and actual costs.

Recommend cost-saving strategies to improve efficiency in fulfillment operations.

Cost Components for Amazon's Fulfillment Centers:

Cost Type	Annual Amount ($) per Year
Direct Materials	$500,000,000
Direct Labor	$300,000,000
Indirect Manufacturing Overhead	$100,000,000
Total Units Processed per Year	1,000,000