Implement an ABC system at Facebook to allocate costs across different platforms.

Cost Drivers	Allocation Basis	Annual Cost Allocation ($)
Server Hours	Number of hours	250,000,000
Data Usage	Amount of usage	200,000,000
Customer Support	Number of calls	100,000,000

Requirements:

Identify cost drivers such as server hours, data usage, and customer support calls.

Allocate costs to platforms like Facebook, Instagram, and WhatsApp based on complexity.

Analyze profitability using ABC allocations and recommend optimization strategies.

Prepare a report showing cost allocations and profitability analysis.