Implement an ABC system at Coca-Cola to allocate bottling costs across different beverage lines.

Identify cost drivers such as machine hours, labor hours, and production runs.

Allocate costs to beverage lines like soda, juice, and water 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 ($)
Machine Hours	Number of hours	$80,000,000
Labor Hours	Number of hours	$60,000,000
Production Runs	Number of runs	$40,000,000