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

Cost Drivers	Allocation Basis	Annual Cost Allocation ($)
Ad Impressions	Number of impressions	600,000,000
Data Storage	Amount of data	400,000,000
R&D	Number of projects	300,000,000

Requirements:

Identify cost drivers such as ad impressions, data storage, and R&D projects.

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.