Implement activity-based costing (ABC) for Starbucks Corporation to allocate overhead costs more accurately. Starbucks incurs total overhead costs of $10 million, consisting of facility-related costs ($4 million), customer service costs ($3 million), and product-related costs ($3 million). Allocate these overhead costs to three product lines: coffee beverages, snacks, and merchandise, based on the following cost drivers:

Cost Category	Cost Driver	Allocation Base	Allocation Rate
Facility-Related	Square Footage	Sq. Ft.
Customer Service	Number of Orders	Order
Product-Related	Direct Labor Hours	Labor Hours