Implement an ABC system at Apple to allocate costs across different product lines.

Identify cost drivers such as design complexity, production runs, and testing hours.

Allocate costs to product lines like iPhones, iPads, and Macs based on their production complexity.

Analyze line profitability using ABC allocations and recommend strategies to optimize production.

Prepare a report showing the cost allocations and profitability analysis.

Cost Drivers	Allocation Basis	Annual Cost Allocation ($)
Design Complexity	Number of designs	$70,000,000
Production Runs	Number of runs	$80,000,000
Testing Hours	Number of hours	$50,000,000