Implement an ABC system at Amazon to allocate costs across different divisions.

Cost Drivers	Allocation Basis	Annual Cost Allocation ($)
Fulfillment Hours	Number of hours	600,000,000
Data Storage	Amount of data	500,000,000
Customer Service	Number of requests	300,000,000

Requirements:

Identify cost drivers such as fulfillment hours, data storage, and customer service requests.

Allocate costs to divisions like AWS, Retail, and Prime based on complexity.

Analyze profitability using ABC allocations and recommend optimization strategies.

Prepare a report showing cost allocations and profitability analysis.