Implement ABC to analyze profitability for Nike's different shoe lines.

Cost Drivers	Allocation Basis	Annual Cost Allocation ($)
Production Runs	Number of runs	100,000,000
Design Hours	Number of hours	50,000,000
Marketing Efforts	Number of campaigns	70,000,000

Requirements:

Identify cost drivers such as production runs, design hours, and marketing efforts.

Allocate costs to shoe lines like running shoes, basketball shoes, and casual shoes based on complexity.

Analyze profitability using ABC allocations and recommend cost optimization strategies.

Prepare a report showing cost allocations and profitability analysis.