Implement activity-based costing (ABC) for Amazon.com, Inc. for the year 2023. The following data is provided:

• Total Overhead Costs: $10,000,000
• Number of Orders: 1,000,000
• Number of Customer Inquiries: 500,000
• Number of Shipments: 2,000,000

Allocate overhead costs using activity-based costing for Amazon.com, Inc. based on the provided data.

Question:

Calculate the overhead cost allocation for each activity using activity-based costing for Amazon.com, Inc. for the year 2023.